https://www.taxtmi.com/caselaws?id=55762 A widow who was only a female member of a Hindu undivided family was held not to have a coparcenary right or an independent right to demand partition merely by status. The Hindu Succession Act, 1956, rather than section 3(2) of the Hindu Women's Right to Property Act, 1937, governed the position because the husband died in 1971, and his will under section 30 of the Hindu Succession Act operated on his undivided interest. As no actual partition had occurred, the widow acquired no taxable interest in the family property on her husband's death, and the alleged share was not includible in her estate for estate duty purposes. en-us Thu, 24 Sep 1987 00:00:00 +0530 Mon, 29 Nov 2010 18:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55762 A widow who was only a female member of a Hindu undivided family was held not to have a coparcenary right or an independent right to demand partition merely by status. The Hindu Succession Act, 1956, rather than section 3(2) of the Hindu Women's Right to Property Act, 1937, governed the position because the husband died in 1971, and his will under section 30 of the Hindu Succession Act operated on his undivided interest. As no actual partition had occurred, the widow acquired no taxable interest in the family property on her husband's death, and the alleged share was not includible in her estate for estate duty purposes. Case-Laws Income Tax Thu, 24 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55762