https://www.taxtmi.com/caselaws?id=8309 A transfer by a Hindu widow or other limited heir without legal necessity and without reversioners' consent may remain ineffective against reversioners, but it is binding on the widow during her life interest. Once she has fully divested herself of rights in the property, income accruing on the transferred amounts is not taxable in her hands. The later Hindu Succession Act did not affect the validity of the earlier gifts for the relevant assessment years, so the interest on the gifted amounts was excluded from the widow's total income. en-us Fri, 26 Feb 1971 00:00:00 +0530 Thu, 09 Apr 2009 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8309 A transfer by a Hindu widow or other limited heir without legal necessity and without reversioners' consent may remain ineffective against reversioners, but it is binding on the widow during her life interest. Once she has fully divested herself of rights in the property, income accruing on the transferred amounts is not taxable in her hands. The later Hindu Succession Act did not affect the validity of the earlier gifts for the relevant assessment years, so the interest on the gifted amounts was excluded from the widow's total income. Case-Laws Income Tax Fri, 26 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8309