https://www.taxtmi.com/caselaws?id=441129 The court dismissed the writ petition challenging the validity of the waqf created by Gulam Ahmad Khan. The court found that the inclusion of a beneficiary with no blood relation to the waqif contradicted the principles of a waqf-alal-aulad, and noted that Gulam Ahmad Khan did not demonstrate a genuine intention to create a waqf. Additionally, the court held that Gulam Ahmad Khan retained a life interest in the property, making the reservation fall within the scope of Section 12 of the Estate Duty Act, 1953, thereby denying exemption from paying estate duty. en-us Mon, 31 Jul 2023 00:00:00 +0530 Wed, 02 Aug 2023 21:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441129 The court dismissed the writ petition challenging the validity of the waqf created by Gulam Ahmad Khan. The court found that the inclusion of a beneficiary with no blood relation to the waqif contradicted the principles of a waqf-alal-aulad, and noted that Gulam Ahmad Khan did not demonstrate a genuine intention to create a waqf. Additionally, the court held that Gulam Ahmad Khan retained a life interest in the property, making the reservation fall within the scope of Section 12 of the Estate Duty Act, 1953, thereby denying exemption from paying estate duty. Case-Laws Indian Laws Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441129