Hindu undivided family exemption turns on receipt in family capacity, not mere maintenance payment from family resources.

Section 14(1) exempts sums received only when the recipient takes them as a member of a Hindu undivided family with a right to participate in the joint income. A maintenance allowance paid from family resources to a widow does not, by itself, establish receipt in that capacity or a vested interest in the sum before payment. On the facts discussed, presumed joint family status and withdrawal of an earlier claim did not prove the statutory conditions for exemption. The allowance was therefore not shown to be exempt, and the Revenue's position was accepted.

---

---

Issues: Whether maintenance allowances received from an impartible estate were exempt from tax under Section 14(1) as sums received by a member of a Hindu undivided family.

Analysis: The exemption in Section 14(1) applies only where the recipient receives the sum as a member of a Hindu undivided family, that is, as a person entitled to participate in the joint income of the family. A maintenance allowance paid to a widow out of family resources does not, by itself, establish that the amount is received in that capacity. The provision does not extend to sums in which the recipient has no vested interest until actual receipt. The fact that the family may be presumed joint, or that the widows had withdrawn an earlier claim, did not by itself prove that the statutory conditions for exemption were satisfied on the facts found.

Conclusion: The allowance was not shown to be exempt under Section 14(1), and the reference was answered in the Revenue's favour.

Ratio Decidendi: An amount is exempt under Section 14(1) only if it is received by the assessee as a member of a Hindu undivided family from a right in the joint income of that family; a mere maintenance payment does not qualify absent proof of that statutory capacity and entitlement.

---