https://www.taxtmi.com/caselaws?id=6685 The High Court held that the properties bequeathed in the will devolved solely on the wife, Rama Bai, and not on the Hindu undivided family. The court emphasized that while the wife had obligations towards the family outlined in the will, the bequest to her remained clear and enforceable. Consequently, the assessments made on the wife as an individual for the relevant assessment years were deemed correct. The court ruled in favor of the Commissioner, affirming that the properties did not devolve on the family, and no costs were awarded. en-us Tue, 31 May 1966 00:00:00 +0530 Sun, 01 Feb 2009 05:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6685 The High Court held that the properties bequeathed in the will devolved solely on the wife, Rama Bai, and not on the Hindu undivided family. The court emphasized that while the wife had obligations towards the family outlined in the will, the bequest to her remained clear and enforceable. Consequently, the assessments made on the wife as an individual for the relevant assessment years were deemed correct. The court ruled in favor of the Commissioner, affirming that the properties did not devolve on the family, and no costs were awarded. Case-Laws Income Tax Tue, 31 May 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6685