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    <title>1979 (11) TMI 98 - Supreme Court</title>
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    <description>A trust deed effecting only a partial dedication of property for religious purposes was treated as valid only to the extent of the dedicated portion. One-half of the income was set apart for religious objects, but the remaining substantial benefit was reserved for the trustees, family members, and their secular needs, so the deed did not amount to an absolute transfer to the deity. The religious endowment remained effective only over the devoted portion, while the residue retained its private character and, being undisposed of for the family, was treated as passing on death and attracted estate duty.</description>
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    <pubDate>Tue, 20 Nov 1979 00:00:00 +0530</pubDate>
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      <title>1979 (11) TMI 98 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=40011</link>
      <description>A trust deed effecting only a partial dedication of property for religious purposes was treated as valid only to the extent of the dedicated portion. One-half of the income was set apart for religious objects, but the remaining substantial benefit was reserved for the trustees, family members, and their secular needs, so the deed did not amount to an absolute transfer to the deity. The religious endowment remained effective only over the devoted portion, while the residue retained its private character and, being undisposed of for the family, was treated as passing on death and attracted estate duty.</description>
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      <pubDate>Tue, 20 Nov 1979 00:00:00 +0530</pubDate>
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