https://www.taxtmi.com/caselaws?id=27771 Later specific bequests in a will prevailed over an earlier general clause granting the husband only a lifetime right to enjoy income without power of alienation. Applying the construction principle reflected in section 88 of the Indian Succession Act, 1925, the B, C and D schedule properties were treated as absolutely bequeathed to the named legatees, effective on the testatrix's death, and the husband's limited enjoyment clause could not be extended to those properties. On that basis, the deceased acquired no life interest or other interest in those schedules, and their value was not includible as deemed passing under section 9 of the Estate Duty Act, 1953. en-us Thu, 11 Aug 1983 00:00:00 +0530 Tue, 16 Feb 2010 10:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27771 Later specific bequests in a will prevailed over an earlier general clause granting the husband only a lifetime right to enjoy income without power of alienation. Applying the construction principle reflected in section 88 of the Indian Succession Act, 1925, the B, C and D schedule properties were treated as absolutely bequeathed to the named legatees, effective on the testatrix's death, and the husband's limited enjoyment clause could not be extended to those properties. On that basis, the deceased acquired no life interest or other interest in those schedules, and their value was not includible as deemed passing under section 9 of the Estate Duty Act, 1953. Case-Laws Income Tax Thu, 11 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27771