https://www.taxtmi.com/caselaws?id=36743 In a wakf where the mutawalli held property partly for charity and partly for the maintenance of the founder's male descendants, estate duty on death was confined to the beneficial interest actually enjoyed for maintenance. A mutawalli is only a manager of wakf property and does not own or take the income personally; the deceased's role was limited to applying the income for the entitled beneficiaries. Where no specific shares were fixed, the maintenance benefit had to be divided per capita among the male descendants entitled to it. The assessable value therefore could not extend to the whole non-charitable residue, but only to the portion attributable to the maintenance beneficiaries. en-us Wed, 10 Oct 1979 00:00:00 +0530 Wed, 24 Mar 2010 12:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36743 In a wakf where the mutawalli held property partly for charity and partly for the maintenance of the founder's male descendants, estate duty on death was confined to the beneficial interest actually enjoyed for maintenance. A mutawalli is only a manager of wakf property and does not own or take the income personally; the deceased's role was limited to applying the income for the entitled beneficiaries. Where no specific shares were fixed, the maintenance benefit had to be divided per capita among the male descendants entitled to it. The assessable value therefore could not extend to the whole non-charitable residue, but only to the portion attributable to the maintenance beneficiaries. Case-Laws Income Tax Wed, 10 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36743