https://www.taxtmi.com/caselaws?id=67356 A Hindu widow in possession of her undivided share in joint family property is treated as becoming full owner under section 14(1) of the Hindu Succession Act, 1956, even without partition, because possession and the right of alienation are sufficient to enlarge the limited estate. On that basis, relinquishment of the share after the Act came into force amounts to a transfer of property within the charging provision of the Gift-tax Act, 1958, and is therefore a taxable gift. The analysis links the widow's statutory enlargement of title to the gift-tax consequence of later surrender of the share. en-us Sat, 24 Jul 1982 00:00:00 +0530 Thu, 10 Mar 2011 11:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67356 A Hindu widow in possession of her undivided share in joint family property is treated as becoming full owner under section 14(1) of the Hindu Succession Act, 1956, even without partition, because possession and the right of alienation are sufficient to enlarge the limited estate. On that basis, relinquishment of the share after the Act came into force amounts to a transfer of property within the charging provision of the Gift-tax Act, 1958, and is therefore a taxable gift. The analysis links the widow's statutory enlargement of title to the gift-tax consequence of later surrender of the share. Case-Laws Income Tax Sat, 24 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67356