https://www.taxtmi.com/caselaws?id=57390 An adopted son of a widow acquires a coparcenary interest in the adoptive family's joint property from the date of adoption. On these facts, the property received in the earlier partition retained its Hindu joint family character, and section 14 of the Hindu Succession Act, 1956 did not transform it into the widow's absolute property so as to defeat that interest. The later partition therefore gave the assessee joint family property, and the income remained assessable in the status of HUF rather than as individual income. en-us Mon, 30 Apr 1984 00:00:00 +0530 Thu, 09 Dec 2010 18:34:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57390 An adopted son of a widow acquires a coparcenary interest in the adoptive family's joint property from the date of adoption. On these facts, the property received in the earlier partition retained its Hindu joint family character, and section 14 of the Hindu Succession Act, 1956 did not transform it into the widow's absolute property so as to defeat that interest. The later partition therefore gave the assessee joint family property, and the income remained assessable in the status of HUF rather than as individual income. Case-Laws Income Tax Mon, 30 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57390