https://www.taxtmi.com/caselaws?id=22640 Where a Hindu undivided family had a sole surviving coparcener, the wife had no independent coparcenary share on the date of death, so the entire HUF interest passed for estate duty purposes under section 64(1) of the Estate Duty Act, 1953. The Allahabad HC held that the widow's claim could not be based on the Hindu Women's Rights to Property Act, 1937, because the death did not occur during its currency. Accordingly, the full coparcenary estate was includible on death, and the reference was answered in favour of the Department. en-us Tue, 23 Oct 1990 00:00:00 +0530 Sat, 12 Dec 2009 10:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22640 Where a Hindu undivided family had a sole surviving coparcener, the wife had no independent coparcenary share on the date of death, so the entire HUF interest passed for estate duty purposes under section 64(1) of the Estate Duty Act, 1953. The Allahabad HC held that the widow's claim could not be based on the Hindu Women's Rights to Property Act, 1937, because the death did not occur during its currency. Accordingly, the full coparcenary estate was includible on death, and the reference was answered in favour of the Department. Case-Laws Income Tax Tue, 23 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22640