https://www.taxtmi.com/caselaws?id=272908 Where a dedication (Arpan-nama) to two deities omits specified shares, the presumption of tenancy in common applies and equal, determinate shares are attributed absent clear contrary intent; a clause permitting adjustment of expenditure scales is confined to balancing surpluses or deficits within each deity's share rather than granting an unfettered power to apportion income; accordingly the shares are determinate and the proviso permitting assessment at the maximum rate for indeterminate shares does not apply, so the Tribunal's conclusion in favour of the assessee is upheld. en-us Fri, 16 Mar 1956 00:00:00 +0530 Thu, 24 May 2018 14:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272908 Where a dedication (Arpan-nama) to two deities omits specified shares, the presumption of tenancy in common applies and equal, determinate shares are attributed absent clear contrary intent; a clause permitting adjustment of expenditure scales is confined to balancing surpluses or deficits within each deity's share rather than granting an unfettered power to apportion income; accordingly the shares are determinate and the proviso permitting assessment at the maximum rate for indeterminate shares does not apply, so the Tribunal's conclusion in favour of the assessee is upheld. Case-Laws Income Tax Fri, 16 Mar 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272908