https://www.taxtmi.com/caselaws?id=63590 A widow's limited interest in property inherited from her deceased husband ceased on remarriage by operation of law, and the property vested in the deceased husband's heir without the need for a registered transfer. The rehabilitation records were treated as consequential only, not as the source of title. The superstructure was also treated as part of the inherited property because it had been built from inherited funds and retained that character. On that basis, the Defence Colony property belonged to the son, and the income from it was not assessable in the widow's hands. en-us Tue, 26 Aug 1975 00:00:00 +0530 Mon, 31 Jan 2011 18:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63590 A widow's limited interest in property inherited from her deceased husband ceased on remarriage by operation of law, and the property vested in the deceased husband's heir without the need for a registered transfer. The rehabilitation records were treated as consequential only, not as the source of title. The superstructure was also treated as part of the inherited property because it had been built from inherited funds and retained that character. On that basis, the Defence Colony property belonged to the son, and the income from it was not assessable in the widow's hands. Case-Laws Income Tax Tue, 26 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63590