https://www.taxtmi.com/caselaws?id=39706 A widow's limited interest in joint family property under the Hindu Women's Rights to Property Act, 1937 is enlarged into absolute ownership by section 14 of the Hindu Succession Act, 1956 if she is in legal or constructive possession when that Act begins to operate; actual partition is not required. Once enlarged, the property devolves on her heirs under the succession rules for a Hindu female's absolute estate. The same interest is also treated as property passing on death for estate duty purposes under the Estate Duty Act, 1953. The document concludes that the widow's share became her absolute estate and was chargeable accordingly. en-us Thu, 10 Oct 1974 00:00:00 +0530 Mon, 19 Apr 2010 17:34:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39706 A widow's limited interest in joint family property under the Hindu Women's Rights to Property Act, 1937 is enlarged into absolute ownership by section 14 of the Hindu Succession Act, 1956 if she is in legal or constructive possession when that Act begins to operate; actual partition is not required. Once enlarged, the property devolves on her heirs under the succession rules for a Hindu female's absolute estate. The same interest is also treated as property passing on death for estate duty purposes under the Estate Duty Act, 1953. The document concludes that the widow's share became her absolute estate and was chargeable accordingly. Case-Laws Income Tax Thu, 10 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39706