1948 (3) TMI 42

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....ate-General JUDGMENT Chagla, CJ. 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 authoritie....

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....the Tribunal and the Advocate-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-Gene....

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.... owners of the property under Section 9, they would be entitled to the same benefit under sub-section (2) as the beneficiary would be and Sir Jamshedji has also argued that the expression "owner" in Section 9(1) means not the legal owner but the beneficial owner. We do not think it necessary to decide either of these two questions raised by Sir Jamshedji and we confine our decision to the narrow p....