https://www.taxtmi.com/caselaws?id=122975 A maintenance obligation created by a decree charging the assessee's estate was treated as an overriding charge that diverted the amount before it could become his income. The payment was therefore not a mere post-receipt application of income, but a sum that never accrued to or was received by the assessee as taxable income. On that characterisation, the maintenance amount fell outside the assessee's assessable income under the Indian Income-tax Act, 1922, and was to be excluded from assessment. en-us Fri, 10 Mar 1933 00:00:00 +0530 Thu, 23 Aug 2012 11:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122975 A maintenance obligation created by a decree charging the assessee's estate was treated as an overriding charge that diverted the amount before it could become his income. The payment was therefore not a mere post-receipt application of income, but a sum that never accrued to or was received by the assessee as taxable income. On that characterisation, the maintenance amount fell outside the assessee's assessable income under the Indian Income-tax Act, 1922, and was to be excluded from assessment. Case-Laws Income Tax Fri, 10 Mar 1933 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122975