https://www.taxtmi.com/caselaws?id=25471 A Hindu widow's right under the Hindu Women's Rights to Property Act, 1937 was treated as a fluctuating coparcenary interest substituting maintenance, and section 14 of the Hindu Succession Act, 1956 enlarged only the interest actually possessed into absolute ownership once partition was not claimed. A grandmother under pre-1956 Mitakshara law had no proprietary share in joint family property unless specific property had been allotted in lieu of maintenance; otherwise her right remained one to maintenance. A bona fide family arrangement and partial partition of joint family property did not constitute a transfer or deemed gift under the Gift-tax Act, 1958, and no taxable gift arose absent a definite alienation or lack of genuineness. en-us Tue, 30 Jun 1987 00:00:00 +0530 Thu, 28 Jan 2010 17:40:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25471 A Hindu widow's right under the Hindu Women's Rights to Property Act, 1937 was treated as a fluctuating coparcenary interest substituting maintenance, and section 14 of the Hindu Succession Act, 1956 enlarged only the interest actually possessed into absolute ownership once partition was not claimed. A grandmother under pre-1956 Mitakshara law had no proprietary share in joint family property unless specific property had been allotted in lieu of maintenance; otherwise her right remained one to maintenance. A bona fide family arrangement and partial partition of joint family property did not constitute a transfer or deemed gift under the Gift-tax Act, 1958, and no taxable gift arose absent a definite alienation or lack of genuineness. Case-Laws Income Tax Tue, 30 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25471