https://www.taxtmi.com/caselaws?id=286129 Property dedicated to a deity under an arpannama was treated as passing on death under section 10 of the Estate Duty Act, 1953 because the settlor had not fully excluded himself from beneficial enjoyment. The deed was read as a whole, and the reserved right of residence in the house where the deity was installed, together with the settlor's position as shebait, showed continued beneficial interest in the debutter property. As section 10 applies unless the donee or deity retains bona fide possession and enjoyment to the entire exclusion of the donor, the dedicated properties were includible in the deceased's estate. en-us Mon, 14 Aug 1967 00:00:00 +0530 Thu, 13 Feb 2020 13:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286129 Property dedicated to a deity under an arpannama was treated as passing on death under section 10 of the Estate Duty Act, 1953 because the settlor had not fully excluded himself from beneficial enjoyment. The deed was read as a whole, and the reserved right of residence in the house where the deity was installed, together with the settlor's position as shebait, showed continued beneficial interest in the debutter property. As section 10 applies unless the donee or deity retains bona fide possession and enjoyment to the entire exclusion of the donor, the dedicated properties were includible in the deceased's estate. Case-Laws Income Tax Mon, 14 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286129