https://www.taxtmi.com/caselaws?id=17258 A Hindu widow is not a coparcener during her husband's lifetime, so on a notional partition immediately before death the deceased's share in the larger Hindu undivided family was one-third, not one-sixth, and that cesser of coparcenary interest was governed by section 7 of the Estate Duty Act, 1953. Where the deceased was the sole coparcener of the smaller Hindu undivided family and had full disposing power, the entire property was deemed to pass on death and section 6 applied. The will did not alter the estate duty position, and both items were includible in the estate. en-us Thu, 09 May 1996 00:00:00 +0530 Mon, 21 Sep 2009 11:52:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17258 A Hindu widow is not a coparcener during her husband's lifetime, so on a notional partition immediately before death the deceased's share in the larger Hindu undivided family was one-third, not one-sixth, and that cesser of coparcenary interest was governed by section 7 of the Estate Duty Act, 1953. Where the deceased was the sole coparcener of the smaller Hindu undivided family and had full disposing power, the entire property was deemed to pass on death and section 6 applied. The will did not alter the estate duty position, and both items were includible in the estate. Case-Laws Income Tax Thu, 09 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17258