https://www.taxtmi.com/caselaws?id=281294 Section 41 of the Indian Income-tax Act, 1922 was construed broadly enough to include a shebait acting under a testamentary dedication, because the provision is a machinery rule for assessing income received or controlled on behalf of a juridical owner. The deities were treated as assessable juridical entities and the shebaits as the proper representatives through whom the debuttar income could be brought to tax. The plea that the endowment and its income were exempt as relating to a public religious purpose was examined under Hindu law principles, but no basis was found to disturb the assessments, which were sustained. en-us Fri, 05 Apr 1963 00:00:00 +0530 Wed, 12 Jun 2019 18:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281294 Section 41 of the Indian Income-tax Act, 1922 was construed broadly enough to include a shebait acting under a testamentary dedication, because the provision is a machinery rule for assessing income received or controlled on behalf of a juridical owner. The deities were treated as assessable juridical entities and the shebaits as the proper representatives through whom the debuttar income could be brought to tax. The plea that the endowment and its income were exempt as relating to a public religious purpose was examined under Hindu law principles, but no basis was found to disturb the assessments, which were sustained. Case-Laws Income Tax Fri, 05 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281294