https://www.taxtmi.com/caselaws?id=37166 Property validly dedicated to public, religious and charitable use, with the deceased having no subsisting power of disposition, was not part of the estate for estate-duty purposes. The will did not transfer the dharamshala as property but expressed the testator's wish that it should continue as a dharamshala, and the wealth-tax treatment supported its charitable character. Because the deceased had divested himself of control over the property, it could not be treated as passing on death, and its value was properly excluded from the estate. en-us Mon, 28 Aug 1978 00:00:00 +0530 Sat, 27 Mar 2010 10:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37166 Property validly dedicated to public, religious and charitable use, with the deceased having no subsisting power of disposition, was not part of the estate for estate-duty purposes. The will did not transfer the dharamshala as property but expressed the testator's wish that it should continue as a dharamshala, and the wealth-tax treatment supported its charitable character. Because the deceased had divested himself of control over the property, it could not be treated as passing on death, and its value was properly excluded from the estate. Case-Laws Income Tax Mon, 28 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37166