https://www.taxtmi.com/caselaws?id=55812 The Tribunal held that no property of the Math passed on the death of the Mahant as the Mahant was deemed a manager, not the owner. The Mahant's beneficial interest, resembling rights of a Hindu undivided family member, was deemed unquantifiable for estate duty assessment. Consequently, the Accountable Person's appeal succeeded, and the Math's properties were not subject to estate duty under any provisions of the Estate Duty Act. 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 The Tribunal held that no property of the Math passed on the death of the Mahant as the Mahant was deemed a manager, not the owner. The Mahant's beneficial interest, resembling rights of a Hindu undivided family member, was deemed unquantifiable for estate duty assessment. Consequently, the Accountable Person's appeal succeeded, and the Math's properties were not subject to estate duty under any provisions of the Estate Duty Act. Case-Laws Income Tax Sat, 31 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55812