Supreme Court of India
Commissioner of Wealth Tax v. Prince Muffakham Jah Bahadur Chamlijan
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From the headnote
Wealth Tax Act, 1957---Sections 2(e), 2(m) and 7-Right of beneficiary to live in a house duri'1g his lifetime free of rent--Held, it is a life interest and therefore an asset-Wealth Tax Rules, 1957-Rule JB. Respondent-assessee was a member of late Nizam's family who established several trusts. The assessee was a beneficiary of one of the trusts. U oder the terms of the trust deed, the trustees constructed a house and the assessee had the right to live in the house during his lifetime without payment of rent.
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