https://www.taxtmi.com/caselaws?id=23180 Property that vested in a widow as absolute owner on the death of her husband under the Hindu Succession Act, 1956 was not divested by her later adoption of a son. Proviso (c) to section 12 of the Hindu Adoptions and Maintenance Act, 1956 prevented the adoption from operating retrospectively to defeat an already vested estate. The authorities dealing with adoptions made during the lifetime of a coparcener or in continuing joint family situations were held inapplicable on these facts. Accordingly, the property remained includible in the deceased's estate under section 6 of the Estate Duty Act, 1953. en-us Tue, 23 Jan 1990 00:00:00 +0530 Thu, 17 Dec 2009 12:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23180 Property that vested in a widow as absolute owner on the death of her husband under the Hindu Succession Act, 1956 was not divested by her later adoption of a son. Proviso (c) to section 12 of the Hindu Adoptions and Maintenance Act, 1956 prevented the adoption from operating retrospectively to defeat an already vested estate. The authorities dealing with adoptions made during the lifetime of a coparcener or in continuing joint family situations were held inapplicable on these facts. Accordingly, the property remained includible in the deceased's estate under section 6 of the Estate Duty Act, 1953. Case-Laws Income Tax Tue, 23 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23180