https://www.taxtmi.com/caselaws?id=8073 A will must be read as a whole to determine whether it makes a complete dedication to an idol or only a partial one. Even where the opening language suggests debutter in favour of the deity, the dedication is not complete if the instrument also sets aside substantial benefits for other objects, such as an art gallery, a memorial garden, charity, maintenance of shebaits, and provision for widows. Limiting terms for worship expenses and the use of "trust" and "trustee" support a trust-like arrangement rather than full vesting of the beneficial interest in the idol. The deity's beneficial interest was therefore confined to seva-puja, connected religious ceremonies and residence in the thakoorbaree, and the wider claim that the entire income was exempt from assessment failed. en-us Wed, 14 May 1969 00:00:00 +0530 Sat, 28 Mar 2009 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8073 A will must be read as a whole to determine whether it makes a complete dedication to an idol or only a partial one. Even where the opening language suggests debutter in favour of the deity, the dedication is not complete if the instrument also sets aside substantial benefits for other objects, such as an art gallery, a memorial garden, charity, maintenance of shebaits, and provision for widows. Limiting terms for worship expenses and the use of "trust" and "trustee" support a trust-like arrangement rather than full vesting of the beneficial interest in the idol. The deity's beneficial interest was therefore confined to seva-puja, connected religious ceremonies and residence in the thakoorbaree, and the wider claim that the entire income was exempt from assessment failed. Case-Laws Income Tax Wed, 14 May 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8073