https://www.taxtmi.com/caselaws?id=18209 A widow's maintenance claim is not ordinarily a deductible charge on the deceased's estate. Under section 27 of the Hindu Adoptions and Maintenance Act, 1956, such a claim becomes a charge only if the deceased created one by will. The Tribunal's flat deduction for maintenance, made without examining the will, was unsustainable. The deduction was therefore rejected, and the matter required reconsideration to determine whether any deduction could be allowed only to the extent of the bequest made to the widow under the will. en-us Wed, 03 Apr 1996 00:00:00 +0530 Tue, 29 Sep 2009 14:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18209 A widow's maintenance claim is not ordinarily a deductible charge on the deceased's estate. Under section 27 of the Hindu Adoptions and Maintenance Act, 1956, such a claim becomes a charge only if the deceased created one by will. The Tribunal's flat deduction for maintenance, made without examining the will, was unsustainable. The deduction was therefore rejected, and the matter required reconsideration to determine whether any deduction could be allowed only to the extent of the bequest made to the widow under the will. Case-Laws Income Tax Wed, 03 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18209