https://www.taxtmi.com/caselaws?id=67221 A widow who succeeded to her husband's interest in joint Hindu family property under the Hindu Women's Rights to Property Act, 1937 was treated as holding a coparcenary interest for estate duty purposes. When the Hindu Succession Act, 1956 came into force, that interest became her absolute property by operation of Section 14. On her intestate death, the interest was still capable of passing as property and was includible in the chargeable estate under the Estate Duty Act, 1953, with valuation based on the share that would be allotted on a notional partition immediately before death. en-us Wed, 26 Sep 1984 00:00:00 +0530 Wed, 09 Mar 2011 15:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67221 A widow who succeeded to her husband's interest in joint Hindu family property under the Hindu Women's Rights to Property Act, 1937 was treated as holding a coparcenary interest for estate duty purposes. When the Hindu Succession Act, 1956 came into force, that interest became her absolute property by operation of Section 14. On her intestate death, the interest was still capable of passing as property and was includible in the chargeable estate under the Estate Duty Act, 1953, with valuation based on the share that would be allotted on a notional partition immediately before death. Case-Laws Income Tax Wed, 26 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67221