https://www.taxtmi.com/caselaws?id=23267 An adopted child cannot divest property that had already vested absolutely in the widow before the adoption. Proviso (c) to section 12 of the Hindu Adoptions and Maintenance Act, 1956 excludes the earlier Hindu law fiction that an adopted son steps into the position of a natural-born son so as to disturb pre-existing vested rights. As the widow had become absolute owner before the adoption, the adoption did not transfer any part of that estate to the adopted son during her lifetime, and the estate passing on her death was not restricted to 50%. en-us Mon, 16 Jul 1990 00:00:00 +0530 Fri, 18 Dec 2009 10:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23267 An adopted child cannot divest property that had already vested absolutely in the widow before the adoption. Proviso (c) to section 12 of the Hindu Adoptions and Maintenance Act, 1956 excludes the earlier Hindu law fiction that an adopted son steps into the position of a natural-born son so as to disturb pre-existing vested rights. As the widow had become absolute owner before the adoption, the adoption did not transfer any part of that estate to the adopted son during her lifetime, and the estate passing on her death was not restricted to 50%. Case-Laws Income Tax Mon, 16 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23267