https://www.taxtmi.com/caselaws?id=8266 The trust deed was construed as a whole to determine whether the settlor had made an absolute dedication of the properties to the deities or retained a beneficial interest. The dominant object was irrevocable vesting of the properties in trustees for religious worship, and the incidental benefits provided to trustees and family members were held too trifling to negate the trust's validity on the facts. Accordingly, the properties comprised in the Jagadhatri Sampad Trust were not includible in the deceased's estate as property passing on death under section 5 of the Estate Duty Act, 1953. en-us Fri, 21 May 1971 00:00:00 +0530 Thu, 09 Apr 2009 09:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8266 The trust deed was construed as a whole to determine whether the settlor had made an absolute dedication of the properties to the deities or retained a beneficial interest. The dominant object was irrevocable vesting of the properties in trustees for religious worship, and the incidental benefits provided to trustees and family members were held too trifling to negate the trust's validity on the facts. Accordingly, the properties comprised in the Jagadhatri Sampad Trust were not includible in the deceased's estate as property passing on death under section 5 of the Estate Duty Act, 1953. Case-Laws Income Tax Fri, 21 May 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8266