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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Understanding 'Diversion of Income by Overriding Title' in Tax Law: Legal Obligations Affecting Taxable Income Under Section 4.</h1> The concept of 'diversion of income by overriding title' in income tax law involves income being diverted due to a legal obligation, meaning it is taxed in the hands of the recipient, not the person who diverted it. This differs from voluntary diversion, where the income remains taxable to the person diverting it. Section 4 recognizes this principle, indicating that income diverted at its source due to legal obligations is not included in the diverter's taxable income. For instance, lottery winnings subject to legal obligations are taxed to the recipient, not the winner. This contrasts with the application of income, where the income is passed on after receipt.

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