https://www.taxtmi.com/caselaws?id=6947 A Hindu dedication to a deity was distinguished from a technical trust: the documents showed a gift and dedication of property for religious purposes with shebait management, not a conveyance to trustees in the English sense. The endowment was treated as private, because the deity was installed in the founder's house, shebaitship was confined to descendants, and occasional public attendance or incidental charity did not make the worship public as of right. The deity was also regarded as a juristic person capable of being assessed under the Indian Income-tax Act, 1922 on income attributable to the endowment. en-us Tue, 04 Jan 1966 00:00:00 +0530 Sat, 07 Feb 2009 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6947 A Hindu dedication to a deity was distinguished from a technical trust: the documents showed a gift and dedication of property for religious purposes with shebait management, not a conveyance to trustees in the English sense. The endowment was treated as private, because the deity was installed in the founder's house, shebaitship was confined to descendants, and occasional public attendance or incidental charity did not make the worship public as of right. The deity was also regarded as a juristic person capable of being assessed under the Indian Income-tax Act, 1922 on income attributable to the endowment. Case-Laws Income Tax Tue, 04 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6947