https://www.taxtmi.com/caselaws?id=67210 A Hindu widow in possession of her deceased husband's undivided interest in joint family property at the commencement of the Hindu Succession Act, 1956 acquires full ownership under section 14(1). Possession and the right of alienation were sufficient even without partition. On that footing, her relinquishment of the enlarged interest in favour of other family members amounted to a transfer attracting gift-tax. The taxable gift treatment was sustained. en-us Sat, 24 Jul 1982 00:00:00 +0530 Wed, 09 Mar 2011 15:28:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67210 A Hindu widow in possession of her deceased husband's undivided interest in joint family property at the commencement of the Hindu Succession Act, 1956 acquires full ownership under section 14(1). Possession and the right of alienation were sufficient even without partition. On that footing, her relinquishment of the enlarged interest in favour of other family members amounted to a transfer attracting gift-tax. The taxable gift treatment was sustained. Case-Laws Income Tax Sat, 24 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67210