https://www.taxtmi.com/caselaws?id=25929 A testamentary life interest granted to a Hindu widow was held to be referable to her pre-existing right to maintenance, so section 14(1) of the Hindu Succession Act enlarged that restricted interest into an absolute estate. Section 14(2) did not apply to prevent enlargement on these facts. The court also noted that the will made no provision for devolution of the remainder after the widow's death, supporting the view that the residue was undisposed of and the widow succeeded with full rights. As a result, the agricultural lands were liable to wealth-tax in the assessee's hands and the reference was answered in favour of the Revenue. en-us Mon, 19 Jan 1987 00:00:00 +0530 Mon, 01 Feb 2010 17:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25929 A testamentary life interest granted to a Hindu widow was held to be referable to her pre-existing right to maintenance, so section 14(1) of the Hindu Succession Act enlarged that restricted interest into an absolute estate. Section 14(2) did not apply to prevent enlargement on these facts. The court also noted that the will made no provision for devolution of the remainder after the widow's death, supporting the view that the residue was undisposed of and the widow succeeded with full rights. As a result, the agricultural lands were liable to wealth-tax in the assessee's hands and the reference was answered in favour of the Revenue. Case-Laws Wealth-tax Mon, 19 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25929