https://www.taxtmi.com/caselaws?id=69217 Section 32 of the Estate Duty Act was construed narrowly as applying only where a Hindu widow takes her husband's property by intestate devolution and, on her death, the property reverts to the husband's reversioners. Property received under the husband's will or another testamentary arrangement did not fall within that provision, so its value remained includible in the estate duty assessment. The residential exemption under section 33(1)(n) was nevertheless available because the deceased had resided in the property; her limited interest did not prevent the property from qualifying for that relief. en-us Thu, 30 Jun 1977 00:00:00 +0530 Tue, 05 Apr 2011 18:14:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69217 Section 32 of the Estate Duty Act was construed narrowly as applying only where a Hindu widow takes her husband's property by intestate devolution and, on her death, the property reverts to the husband's reversioners. Property received under the husband's will or another testamentary arrangement did not fall within that provision, so its value remained includible in the estate duty assessment. The residential exemption under section 33(1)(n) was nevertheless available because the deceased had resided in the property; her limited interest did not prevent the property from qualifying for that relief. Case-Laws Income Tax Thu, 30 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69217