https://www.taxtmi.com/caselaws?id=40201 Section 8(1)(d) of the Hindu Law Women's Rights Act, 1933 applies only where joint family property passes to a single coparcener by survivorship, subject to the rights of the female classes named in section 8(1)(a). Property obtained by a coparcener on partition is acquired by reason of coparcenary status, not by survivorship. Because the deceased had taken the property on partition, the statutory condition for invoking section 8(1)(d) was not met, and the widow and unmarried daughter had no claim to a share on that basis for estate duty purposes. en-us Thu, 03 Apr 1997 00:00:00 +0530 Thu, 31 Aug 2017 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40201 Section 8(1)(d) of the Hindu Law Women's Rights Act, 1933 applies only where joint family property passes to a single coparcener by survivorship, subject to the rights of the female classes named in section 8(1)(a). Property obtained by a coparcener on partition is acquired by reason of coparcenary status, not by survivorship. Because the deceased had taken the property on partition, the statutory condition for invoking section 8(1)(d) was not met, and the widow and unmarried daughter had no claim to a share on that basis for estate duty purposes. Case-Laws Income Tax Thu, 03 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40201