Family maintenance receipts retain HUF character and stay exempt where testamentary provisions only fix the payment.

Maintenance allowances paid to a widow from a family estate were treated as receipts in her capacity as a member of a Hindu undivided family, so they fell within section 14(1) of the Income-tax Act, 1922 and were exempt from tax. The decisive inquiry was the character of the receipt in the assessee's hands, not merely the source of payment. The existence of an impartible estate did not by itself negate her family status or underlying right to maintenance, and a will or codicil fixing the amount and charging the estate did not destroy that character. A testamentary or contractual basis could coexist with family maintenance.

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Issues: Whether maintenance allowances received by a widow from the family estate were received by her as a member of a Hindu undivided family within the meaning of section 14(1) of the Income-tax Act, 1922, so as to be exempt from tax.

Analysis: The decisive question was the character of the receipt in the hands of the assessee, not the source from which the payment was made. The existence of an impartible estate did not, by itself, negative the widow's status as a member of the joint family or her right to maintenance from the holder of the estate. A will and codicil fixing the quantum of maintenance and creating a charge on the estate did not destroy the underlying right to receive maintenance as a family member. The allowance could therefore coexist with an additional contractual or testamentary basis without losing its character as family maintenance.

Conclusion: The maintenance allowances were received by the assessee as a member of a Hindu undivided family and were exempt under section 14(1) of the Income-tax Act, 1922.

Final Conclusion: The reference was answered in favour of the assessee and the allowance was held not liable to income tax.

Ratio Decidendi: For exemption under section 14(1), the material inquiry is whether the sum is received by the assessee in the capacity of a member of a Hindu undivided family; a testamentary provision fixing or securing the maintenance does not by itself alter that character.

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