https://www.taxtmi.com/caselaws?id=25621 Dividend income from shares inherited by a Hindu widow was treated as arising from her absolute property under section 14(1) of the Hindu Succession Act, 1956. The widow's limited interest was regarded as enlarged into full ownership, so the income followed the ownership of the shares and was assessable in her hands. On the facts, the income was not attributable to the Hindu undivided family, as the property had ceased to be HUF property for tax purposes once it became the widow's absolute property. en-us Fri, 19 Sep 1986 00:00:00 +0530 Fri, 29 Jan 2010 17:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25621 Dividend income from shares inherited by a Hindu widow was treated as arising from her absolute property under section 14(1) of the Hindu Succession Act, 1956. The widow's limited interest was regarded as enlarged into full ownership, so the income followed the ownership of the shares and was assessable in her hands. On the facts, the income was not attributable to the Hindu undivided family, as the property had ceased to be HUF property for tax purposes once it became the widow's absolute property. Case-Laws Income Tax Fri, 19 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25621