Dismissing the appeal of the revenue the Court held that, even the assessing authority had found that the beneficiaries were to share the benefit according to their investment made or in other words, in proportion to the investment made. Once the benefits are to be shared by the beneficiaries in proportion to the investment made, any person with reasonable prudence would reach the conclusion that the shares are determinable. Once the shares are determinable amongst the beneficiaries, it would meet the requirement of the law, to come out from the applicability of section 164. (AY. 2009-10 to 2014-15)