https://www.taxtmi.com/caselaws?id=8093 A widow who takes property in partition under a pre-existing Mitakshara Hindu law right acquires a limited Hindu woman's or widow's estate, not a gratuitous or contractual grant. When section 14(1) of the Hindu Succession Act, 1956 comes into force, that limited estate is enlarged into an absolute estate. On that basis, section 24(1) of the Estate Duty Act, 1953 does not exclude the property, because the case concerns succession to a pre-existing legal share rather than a determinable life interest created by disposition. The full value of the properties therefore formed part of the dutiable estate on death. en-us Tue, 27 Oct 1970 00:00:00 +0530 Sat, 28 Mar 2009 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8093 A widow who takes property in partition under a pre-existing Mitakshara Hindu law right acquires a limited Hindu woman's or widow's estate, not a gratuitous or contractual grant. When section 14(1) of the Hindu Succession Act, 1956 comes into force, that limited estate is enlarged into an absolute estate. On that basis, section 24(1) of the Estate Duty Act, 1953 does not exclude the property, because the case concerns succession to a pre-existing legal share rather than a determinable life interest created by disposition. The full value of the properties therefore formed part of the dutiable estate on death. Case-Laws Income Tax Tue, 27 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8093