Maintenance allowance to a Hindu family dependant was treated as exempt income, not a testamentary payment.

A Hindu undivided family is wider than a coparcenary and may include female members and dependants entitled to maintenance under Hindu law. The assessee, as the mother of the estate holder, had a legal right to maintenance from him and from the estate, and the source from which the son acquired the estate was immaterial. The existence of the will did not displace that right, so the allowance actually received was treated as maintenance paid to her in that capacity rather than as a testamentary payment. The maintenance allowance was therefore exempt under section 14(1) of the Income-tax Act, 1922 and not assessable in her hands.

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Issues: Whether the maintenance allowance received by the assessee was received as a member of a Hindu undivided family so as to attract exemption under section 14(1) of the Income-tax Act, 1922.

Analysis: A Hindu undivided family is wider than a coparcenary and may include female members and dependants entitled to maintenance, even though they do not take by birth an interest in coparcenary property. The assessee, as the mother of the proprietor of the estate, was entitled under Hindu law to maintenance from him and from the estate. The court held that the source from which the son acquired the estate was immaterial. The existence of the will did not displace the assessee's legal right to maintenance, and the allowance actually received was treated as maintenance allowed to her in that capacity rather than as a payment referable to the will.

Conclusion: The maintenance allowance was exempt under section 14(1) and was not assessable in the assessee's hands.

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