https://www.taxtmi.com/caselaws?id=35846 A dedicated Hindu endowment vested ownership in the deity, with the human functionary acting only as shebait and manager rather than as trustee in the English-law sense. Although shebaitship may involve some proprietary element, the right of residence attached to the office was only an incident of the duties and not a free-standing beneficial interest. On that basis, the residential portion occupied by the deceased did not pass on death as taxable property and was not includible in the principal value of the estate, while the broader construction of the deeds favoured the revenue on the trustee issue. en-us Mon, 14 Jul 1980 00:00:00 +0530 Wed, 17 Mar 2010 11:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35846 A dedicated Hindu endowment vested ownership in the deity, with the human functionary acting only as shebait and manager rather than as trustee in the English-law sense. Although shebaitship may involve some proprietary element, the right of residence attached to the office was only an incident of the duties and not a free-standing beneficial interest. On that basis, the residential portion occupied by the deceased did not pass on death as taxable property and was not includible in the principal value of the estate, while the broader construction of the deeds favoured the revenue on the trustee issue. Case-Laws Income Tax Mon, 14 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35846