https://www.taxtmi.com/caselaws?id=66018 Under the Northern School of Hindu Law, as applied with the Hindu Succession Act, a wife's right to a share in partitioned family property accrues when partition occurs, even if no separate allotment is made to her. On the facts described, the deceased's later position as sole coparcener of the smaller HUF did not extinguish that accrued right. Mere inaction by the wife did not amount to acquiescence or relinquishment, and limitation was not accepted on the facts found. The wife's accrued 1/5th share in the movable property was therefore excluded from the principal value of the estate, leaving estate duty chargeable only on the remaining 4/5th. en-us Mon, 11 May 1987 00:00:00 +0530 Sat, 19 Feb 2011 18:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66018 Under the Northern School of Hindu Law, as applied with the Hindu Succession Act, a wife's right to a share in partitioned family property accrues when partition occurs, even if no separate allotment is made to her. On the facts described, the deceased's later position as sole coparcener of the smaller HUF did not extinguish that accrued right. Mere inaction by the wife did not amount to acquiescence or relinquishment, and limitation was not accepted on the facts found. The wife's accrued 1/5th share in the movable property was therefore excluded from the principal value of the estate, leaving estate duty chargeable only on the remaining 4/5th. Case-Laws Income Tax Mon, 11 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66018