https://www.taxtmi.com/caselaws?id=57944 A Hindu widow whose husband died before the Hindu Women's Rights to Property Act, 1937 had only a right to maintenance and no coparcenary or partition interest in joint family property. The Act enlarged rights only for widows whose husbands died after it came into force, and section 4 did not extend those rights retrospectively to an earlier widow. Authorities concerning widows becoming entitled after 1937 were therefore inapplicable. On that basis, no property passed on the widow's death for estate duty purposes, and the property value was correctly excluded from the estate. en-us Wed, 30 Nov 1983 00:00:00 +0530 Wed, 15 Dec 2010 15:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57944 A Hindu widow whose husband died before the Hindu Women's Rights to Property Act, 1937 had only a right to maintenance and no coparcenary or partition interest in joint family property. The Act enlarged rights only for widows whose husbands died after it came into force, and section 4 did not extend those rights retrospectively to an earlier widow. Authorities concerning widows becoming entitled after 1937 were therefore inapplicable. On that basis, no property passed on the widow's death for estate duty purposes, and the property value was correctly excluded from the estate. Case-Laws Income Tax Wed, 30 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57944