https://www.taxtmi.com/caselaws?id=40231 A widow's pre-existing right to maintenance under Hindu law was recognised as a limited interest that was enlarged into absolute ownership under section 14(1) of the Hindu Succession Act, 1956 when property was given in lieu of that maintenance. Section 14(2) applies only where an instrument creates a fresh right or title for the first time and imposes restrictions at the same time. Because the will merely acknowledged and implemented the widow's existing right, it did not create a new restricted estate. The widow therefore became the absolute owner of the house and was competent to execute the gift deed. en-us Wed, 24 Feb 1999 00:00:00 +0530 Wed, 02 Jul 2014 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40231 A widow's pre-existing right to maintenance under Hindu law was recognised as a limited interest that was enlarged into absolute ownership under section 14(1) of the Hindu Succession Act, 1956 when property was given in lieu of that maintenance. Section 14(2) applies only where an instrument creates a fresh right or title for the first time and imposes restrictions at the same time. Because the will merely acknowledged and implemented the widow's existing right, it did not create a new restricted estate. The widow therefore became the absolute owner of the house and was competent to execute the gift deed. Case-Laws Income Tax Wed, 24 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40231