https://www.taxtmi.com/caselaws?id=7190 A female Hindu's vested statutory interest in her deceased husband's share of joint family property enlarges into absolute ownership under section 14(1) of the Hindu Succession Act, 1956 if she is possessed of that interest in law or in fact when the Act commences. Constructive possession is sufficient, and a separate partition by metes and bounds is not required. On that basis, the widow's interest became full ownership, giving her a definite separate share in the partnership assets. The partnership formed with her adopted son was therefore valid, and the firm was entitled to registration. en-us Fri, 16 Sep 1966 00:00:00 +0530 Thu, 12 Feb 2009 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7190 A female Hindu's vested statutory interest in her deceased husband's share of joint family property enlarges into absolute ownership under section 14(1) of the Hindu Succession Act, 1956 if she is possessed of that interest in law or in fact when the Act commences. Constructive possession is sufficient, and a separate partition by metes and bounds is not required. On that basis, the widow's interest became full ownership, giving her a definite separate share in the partnership assets. The partnership formed with her adopted son was therefore valid, and the firm was entitled to registration. Case-Laws Income Tax Fri, 16 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7190