https://www.taxtmi.com/caselaws?id=465205 A testamentary grant of a Hindu male's separate property to his widow, with restrictions on alienation and a bequest over, is treated as an acquisition under the will rather than a pre-existing proprietary right. Section 14(2) of the Hindu Succession Act applies where the widow takes the estate for the first time under the instrument and the will itself limits the interest; Section 14(1) does not enlarge it into absolute ownership merely because she had a right to maintenance. On a true construction of the will, the widow had only a life estate, could not validly gift the property, and the beneficiaries under the remainder were entitled to possession. en-us Fri, 08 Sep 2006 00:00:00 +0530 Thu, 11 Dec 2025 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465205 A testamentary grant of a Hindu male's separate property to his widow, with restrictions on alienation and a bequest over, is treated as an acquisition under the will rather than a pre-existing proprietary right. Section 14(2) of the Hindu Succession Act applies where the widow takes the estate for the first time under the instrument and the will itself limits the interest; Section 14(1) does not enlarge it into absolute ownership merely because she had a right to maintenance. On a true construction of the will, the widow had only a life estate, could not validly gift the property, and the beneficiaries under the remainder were entitled to possession. Case-Laws Indian Laws Fri, 08 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465205