https://www.taxtmi.com/caselaws?id=57551 A Hindu female widow's limited interest, acquired on her husband's death and enlarged into absolute ownership under section 14(1) of the Hindu Succession Act, was held not to be defeasible by a later adoption of a son. The relation-back principle under Hindu law could not override the statutory vesting of full ownership in the female Hindu. As the property remained part of her absolute estate at death, it passed to the adopted son and was includible in the dutiable estate. en-us Wed, 14 Oct 1998 00:00:00 +0530 Fri, 10 Dec 2010 17:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57551 A Hindu female widow's limited interest, acquired on her husband's death and enlarged into absolute ownership under section 14(1) of the Hindu Succession Act, was held not to be defeasible by a later adoption of a son. The relation-back principle under Hindu law could not override the statutory vesting of full ownership in the female Hindu. As the property remained part of her absolute estate at death, it passed to the adopted son and was includible in the dutiable estate. Case-Laws Income Tax Wed, 14 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57551