https://www.taxtmi.com/caselaws?id=6770 Property bequeathed under a will with unfettered powers of enjoyment and disposition vested exclusively in the legatee before a later adoption, so it did not become ancestral or joint family property merely because a son was subsequently born to him. On the legatee's death, the widow inherited an equal share under section 3(1) of the Hindu Women's Rights to Property Act, 1937, and her limited interest matured into absolute ownership under section 14 of the Hindu Succession Act, 1956 because she was in possession when that Act commenced. The property was therefore not joint family property, and its income was not assessable in the status of a Hindu undivided family. en-us Wed, 22 Dec 1965 00:00:00 +0530 Mon, 02 Feb 2009 09:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6770 Property bequeathed under a will with unfettered powers of enjoyment and disposition vested exclusively in the legatee before a later adoption, so it did not become ancestral or joint family property merely because a son was subsequently born to him. On the legatee's death, the widow inherited an equal share under section 3(1) of the Hindu Women's Rights to Property Act, 1937, and her limited interest matured into absolute ownership under section 14 of the Hindu Succession Act, 1956 because she was in possession when that Act commenced. The property was therefore not joint family property, and its income was not assessable in the status of a Hindu undivided family. Case-Laws Income Tax Wed, 22 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6770