https://www.taxtmi.com/caselaws?id=39991 A Hindu widow's one-fourth share in joint family property, acquired under the Hindu Women's Rights to Property Act, 1937, was treated as carrying the incidents of a coparcenary interest, including the right to partition and a fluctuating share, even though she was not a coparcener in the strict sense. On her death without partition, that interest ceased and merged in the coparcenary property, so it fell within the inclusive part of section 7(1) of the Estate Duty Act, 1953. The value was to be computed under section 39 by reference to the share payable on a notional partition immediately before death. The share was therefore includible in the estate and subject to estate duty. en-us Tue, 03 May 1977 00:00:00 +0530 Tue, 05 Aug 2014 08:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39991 A Hindu widow's one-fourth share in joint family property, acquired under the Hindu Women's Rights to Property Act, 1937, was treated as carrying the incidents of a coparcenary interest, including the right to partition and a fluctuating share, even though she was not a coparcener in the strict sense. On her death without partition, that interest ceased and merged in the coparcenary property, so it fell within the inclusive part of section 7(1) of the Estate Duty Act, 1953. The value was to be computed under section 39 by reference to the share payable on a notional partition immediately before death. The share was therefore includible in the estate and subject to estate duty. Case-Laws Indian Laws Tue, 03 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39991