https://www.taxtmi.com/caselaws?id=66473 An adoption made after a Hindu widow has become absolute owner of the deceased's property does not divest that vested estate, because an adopted child is treated as the child of the adoptive parent only from the date of adoption and relation back is barred once the property has already vested. In a sole surviving coparcenary situation, the widow had no coparcenary half share; she had only a maintenance right during the husband's lifetime, so the entire coparcenary interest remained with the deceased for estate duty purposes. The commentary states that the adopted son acquired no share and the full property passed on death. en-us Sat, 30 Mar 1985 00:00:00 +0530 Thu, 24 Feb 2011 18:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66473 An adoption made after a Hindu widow has become absolute owner of the deceased's property does not divest that vested estate, because an adopted child is treated as the child of the adoptive parent only from the date of adoption and relation back is barred once the property has already vested. In a sole surviving coparcenary situation, the widow had no coparcenary half share; she had only a maintenance right during the husband's lifetime, so the entire coparcenary interest remained with the deceased for estate duty purposes. The commentary states that the adopted son acquired no share and the full property passed on death. Case-Laws Income Tax Sat, 30 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66473