https://www.taxtmi.com/caselaws?id=36105 A Hindu widow who succeeded to her husband's undivided interest under the Hindu Women's Rights to Property Act, 1937 held that interest as a limited owner, and it enlarged into absolute ownership under section 14(1) of the Hindu Succession Act, 1956. Her share remained ascertainable under the statutory scheme even though only one coparcener survived, because no partition demand was required to fix the widow's entitlement. The court held that the enlarged one-half share crystallised on death and formed part of the dutiable estate, so the question was answered in favour of the Revenue. en-us Tue, 30 Sep 1980 00:00:00 +0530 Fri, 19 Mar 2010 13:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36105 A Hindu widow who succeeded to her husband's undivided interest under the Hindu Women's Rights to Property Act, 1937 held that interest as a limited owner, and it enlarged into absolute ownership under section 14(1) of the Hindu Succession Act, 1956. Her share remained ascertainable under the statutory scheme even though only one coparcener survived, because no partition demand was required to fix the widow's entitlement. The court held that the enlarged one-half share crystallised on death and formed part of the dutiable estate, so the question was answered in favour of the Revenue. Case-Laws Income Tax Tue, 30 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36105