https://www.taxtmi.com/caselaws?id=63490 On the death of a Mitakshara coparcener, the deceased's interest is first determined by a notional partition under section 6 of the Hindu Succession Act, 1956, and the wife, not being a coparcener, does not take a partition share. A wife's right to maintenance is only inchoate unless converted into a specific charge on property, and it does not by itself create an interest in the coparcenary estate or a right to demand partition. Section 30 of the Hindu Succession Act was also noted as recognising the coparcener's power to dispose of his share by will. On that basis, the deceased's entire half share was treated as passing on death under the Estate Duty Act. en-us Mon, 30 Sep 1991 00:00:00 +0530 Mon, 31 Jan 2011 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63490 On the death of a Mitakshara coparcener, the deceased's interest is first determined by a notional partition under section 6 of the Hindu Succession Act, 1956, and the wife, not being a coparcener, does not take a partition share. A wife's right to maintenance is only inchoate unless converted into a specific charge on property, and it does not by itself create an interest in the coparcenary estate or a right to demand partition. Section 30 of the Hindu Succession Act was also noted as recognising the coparcener's power to dispose of his share by will. On that basis, the deceased's entire half share was treated as passing on death under the Estate Duty Act. Case-Laws Income Tax Mon, 30 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63490