https://www.taxtmi.com/caselaws?id=12317 The commentary examines whether a widow acquires an individual interest in a deceased coparcener's undivided share in Hindu undivided family property for estate duty purposes, and whether cessation of coparcenary or beneficial interest provisions can be invoked on her death. It notes that where the deceased had bequeathed his undivided interest by will, succession follows the testamentary disposition under the Hindu Succession Act, 1956, rather than any personal inheritance by the widow in her individual capacity. It also explains that, under Mitakshara law, a female is not a coparcener, so deemed-passing rules tied to cessation of coparcenary interest do not apply; any beneficial-interest argument requires separate factual enquiry. en-us Wed, 19 Jun 2002 00:00:00 +0530 Sun, 21 Feb 2010 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12317 The commentary examines whether a widow acquires an individual interest in a deceased coparcener's undivided share in Hindu undivided family property for estate duty purposes, and whether cessation of coparcenary or beneficial interest provisions can be invoked on her death. It notes that where the deceased had bequeathed his undivided interest by will, succession follows the testamentary disposition under the Hindu Succession Act, 1956, rather than any personal inheritance by the widow in her individual capacity. It also explains that, under Mitakshara law, a female is not a coparcener, so deemed-passing rules tied to cessation of coparcenary interest do not apply; any beneficial-interest argument requires separate factual enquiry. Case-Laws Income Tax Wed, 19 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12317