Supreme Court of India
Trustees of H.E.H. Nizam's Pilgrimage Money Trust, Hyderabad v. Collector of Estate Duty, Hyderabad
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Estate Duty Act, 1953 : Section 12(1) and Explanation-Property on Sett/or's death-Deemed passing of-Applicability-Trust created for certain charitable and religious purposes-Property transferred absolutely to the trustees-However, trustees were directed during the lifetime of the sett/or to defray the expenses of Ha) of stellar and his family members accompanying him on pilgrimage to various shrines and holy places-Sett/or also had the right to direct the expenditure on religious and charitable purposes from the trust fund-Held: Under these circumstances, no interest retained by the stellar…
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