https://www.taxtmi.com/caselaws?id=195495 A widow who inherited her husband's share under the Hindu Women's Rights to Property Act, 1937 acquired only a limited estate and a right to claim partition; she did not become a coparcener in the joint Hindu family. Because managership under Hindu law depends on coparcenary status, she could not act as karta or represent the family on behalf of the minors. On that reasoning, a partnership deed executed by her in a representative capacity could not be treated as validly registrable under section 26-A of the Income-tax Act, 1922. en-us Wed, 07 Dec 1949 00:00:00 +0530 Wed, 01 Nov 2017 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195495 A widow who inherited her husband's share under the Hindu Women's Rights to Property Act, 1937 acquired only a limited estate and a right to claim partition; she did not become a coparcener in the joint Hindu family. Because managership under Hindu law depends on coparcenary status, she could not act as karta or represent the family on behalf of the minors. On that reasoning, a partnership deed executed by her in a representative capacity could not be treated as validly registrable under section 26-A of the Income-tax Act, 1922. Case-Laws Income Tax Wed, 07 Dec 1949 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195495