https://www.taxtmi.com/caselaws?id=40018 Section 6 of the Hindu Succession Act, 1956 requires the deceased Mitakshara coparcener's interest to be worked out on the basis of a notional partition immediately before death, and that fiction must be applied through the full computation of heirs' shares. The widow is therefore entitled to her own share in that notional partition as well as her share in the deceased coparcener's interest by intestate succession. The interpretation gives effect to the statutory policy of enlarging female heirs' shares and avoids limiting the benefit to the deceased's notional share alone. en-us Thu, 27 Apr 1978 00:00:00 +0530 Mon, 04 Aug 2014 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40018 Section 6 of the Hindu Succession Act, 1956 requires the deceased Mitakshara coparcener's interest to be worked out on the basis of a notional partition immediately before death, and that fiction must be applied through the full computation of heirs' shares. The widow is therefore entitled to her own share in that notional partition as well as her share in the deceased coparcener's interest by intestate succession. The interpretation gives effect to the statutory policy of enlarging female heirs' shares and avoids limiting the benefit to the deceased's notional share alone. Case-Laws Income Tax Thu, 27 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40018