https://www.taxtmi.com/caselaws?id=26533 Section 8(1)(d) of the Hindu Law Women's Rights Act, 1933 was construed as applying only where joint family property passes to a coparcener by survivorship on death, not where a share is allotted on partition. The High Court treated survivorship and partition as distinct modes of devolution under Hindu law and held that the statutory protection could not be extended beyond that language, even though the provision was beneficial in nature. As the property had been allotted to the deceased at partition and not acquired by survivorship, the claim that the unmarried daughter and wife had an interest in the deceased's share for estate duty purposes failed. en-us Wed, 11 Sep 1985 00:00:00 +0530 Fri, 05 Feb 2010 16:19:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26533 Section 8(1)(d) of the Hindu Law Women's Rights Act, 1933 was construed as applying only where joint family property passes to a coparcener by survivorship on death, not where a share is allotted on partition. The High Court treated survivorship and partition as distinct modes of devolution under Hindu law and held that the statutory protection could not be extended beyond that language, even though the provision was beneficial in nature. As the property had been allotted to the deceased at partition and not acquired by survivorship, the claim that the unmarried daughter and wife had an interest in the deceased's share for estate duty purposes failed. Case-Laws Income Tax Wed, 11 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26533