https://www.taxtmi.com/caselaws?id=7707 A widow's undivided interest in Mitakshara joint family property acquired under section 3(2) of the Hindu Women's Rights to Property Act, 1937 was analysed as a statutory substitution for her husband's interest, not a coparcenary share. Because the interest remained undefined and fluctuating until partition, it did not relate to any definite portion of the joint family income and, on the widow's death without partition, merged back into the coparcenary property rather than passing by devolution. On that reasoning, section 7(1) of the Estate Duty Act, 1953 was said to apply only where cessation of interest can be measured by reference to whole or definite income, which was not possible here, and the inclusive limb of section 7(1) was inapplicable because the widow was not a coparcener. en-us Fri, 05 Dec 1969 00:00:00 +0530 Tue, 17 Mar 2009 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7707 A widow's undivided interest in Mitakshara joint family property acquired under section 3(2) of the Hindu Women's Rights to Property Act, 1937 was analysed as a statutory substitution for her husband's interest, not a coparcenary share. Because the interest remained undefined and fluctuating until partition, it did not relate to any definite portion of the joint family income and, on the widow's death without partition, merged back into the coparcenary property rather than passing by devolution. On that reasoning, section 7(1) of the Estate Duty Act, 1953 was said to apply only where cessation of interest can be measured by reference to whole or definite income, which was not possible here, and the inclusive limb of section 7(1) was inapplicable because the widow was not a coparcener. Case-Laws Income Tax Fri, 05 Dec 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7707