https://www.taxtmi.com/caselaws?id=22043 A widow inheriting a defined one-half share in her deceased husband's self-acquired property under section 3(1) of the Hindu Women's Rights to Property Act, 1937 took that share as her own property, not as coparcenary or joint family property. The limited character of the widow's estate did not convert the specific share in separate property into undivided Hindu undivided family property. On the commencement of section 14 of the Hindu Succession Act, 1956, that limited interest enlarged into full ownership, so the income from the share was assessable in the widow's hands and not in the hands of the Hindu undivided family. en-us Wed, 07 Aug 1991 00:00:00 +0530 Sat, 05 Dec 2009 16:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22043 A widow inheriting a defined one-half share in her deceased husband's self-acquired property under section 3(1) of the Hindu Women's Rights to Property Act, 1937 took that share as her own property, not as coparcenary or joint family property. The limited character of the widow's estate did not convert the specific share in separate property into undivided Hindu undivided family property. On the commencement of section 14 of the Hindu Succession Act, 1956, that limited interest enlarged into full ownership, so the income from the share was assessable in the widow's hands and not in the hands of the Hindu undivided family. Case-Laws Income Tax Wed, 07 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22043