https://www.taxtmi.com/caselaws?id=55812 Math properties were held to belong to the institution, not to the Mahant personally, so they did not pass as the deceased's personal estate for estate duty purposes. Mahantship and the power to nominate a successor were treated as office-related rights and a customary appointment of a manager, not a general power to dispose of Math property. The deceased's limited beneficial right to maintenance and residence could, in principle, attract duty, but it was not an aliquot share and could not be valued under the statutory scheme. On that basis, no estate duty charge could be sustained. en-us Sat, 31 Mar 1979 00:00:00 +0530 Tue, 30 Nov 2010 12:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55812 Math properties were held to belong to the institution, not to the Mahant personally, so they did not pass as the deceased's personal estate for estate duty purposes. Mahantship and the power to nominate a successor were treated as office-related rights and a customary appointment of a manager, not a general power to dispose of Math property. The deceased's limited beneficial right to maintenance and residence could, in principle, attract duty, but it was not an aliquot share and could not be valued under the statutory scheme. On that basis, no estate duty charge could be sustained. Case-Laws Income Tax Sat, 31 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55812