https://www.taxtmi.com/caselaws?id=29468 The widow's maintenance and residence rights arose under the testator's will, and the 1935 arrangement merely enhanced those rights by allowing certain properties to be retained to produce the agreed monthly amount. Because the retained properties were not taken under a fresh disposition by the adopted son, they did not fall within the exemption under section 24 of the Estate Duty Act. The accountable person could not treat the properties as freely disposable free from the widow's pre-existing rights, and the exemption therefore failed. The properties were instead to be considered under the charging provisions governing property passing on death and cesser of interest. en-us Wed, 17 Jun 1981 00:00:00 +0530 Sat, 13 Mar 2010 11:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29468 The widow's maintenance and residence rights arose under the testator's will, and the 1935 arrangement merely enhanced those rights by allowing certain properties to be retained to produce the agreed monthly amount. Because the retained properties were not taken under a fresh disposition by the adopted son, they did not fall within the exemption under section 24 of the Estate Duty Act. The accountable person could not treat the properties as freely disposable free from the widow's pre-existing rights, and the exemption therefore failed. The properties were instead to be considered under the charging provisions governing property passing on death and cesser of interest. Case-Laws Income Tax Wed, 17 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29468