1948 (3) TMI 42

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....J. The assessee, Mr. Jehangir K.B. Mehta, is a beneficiary under a certain trust dated the 3rd April, 1924, executed by his wife, Bai Hamabai J.K. Mehta, and one of the benefits that the assessee receives under this trust is that he is entitled to reside rent-free in the property known as "Persepolis." For the assessment year 1943-44 the Income-tax authorities, instead of assessing the ....

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....ocate-General's contention before us is that under Section 9(2) it is only the owner of the property that is entitled to the benefit conferred by that sub-section. The Advocate-General argues that the assessee is not the owner of the property, the owners of the property are the trustees and therefore sub-section (2) of Section 9 has no application. But the Advocate-General overlooks the patent....