https://www.taxtmi.com/caselaws?id=19622 In a Hindu widow's adoption case, the doctrine of relation back treated the adopted son as a posthumous son from the adoptive father's death, but that did not give the widow a coparcenary interest in the joint family property. Her entitlement was confined to maintenance, and the Hindu Adoptions and Maintenance Act, 1956 did not defeat any vested estate on these facts because no independent title had passed away from the joint family. The Hindu Women's Rights to Property Act, 1937 and section 14 of the Hindu Succession Act, 1956 did not alter that position. Accordingly, no coparcenary interest ceased on her death for estate duty purposes under section 7. en-us Fri, 04 Mar 1994 00:00:00 +0530 Sat, 07 Nov 2009 15:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19622 In a Hindu widow's adoption case, the doctrine of relation back treated the adopted son as a posthumous son from the adoptive father's death, but that did not give the widow a coparcenary interest in the joint family property. Her entitlement was confined to maintenance, and the Hindu Adoptions and Maintenance Act, 1956 did not defeat any vested estate on these facts because no independent title had passed away from the joint family. The Hindu Women's Rights to Property Act, 1937 and section 14 of the Hindu Succession Act, 1956 did not alter that position. Accordingly, no coparcenary interest ceased on her death for estate duty purposes under section 7. Case-Laws Income Tax Fri, 04 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19622