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    <title>Tax liability on copensation paid to Wife of Employee</title>
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    <description>Whether a lump-sum compensation paid by an employer to the widow of a deceased employee under an agreement with the union is taxable as income in the hands of the wife; the query focuses on the payment&#039;s characterisation as taxable income versus non taxable compensation when made pursuant to an employment related settlement and the document records the factual context without a definitive resolution.</description>
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      <description>Whether a lump-sum compensation paid by an employer to the widow of a deceased employee under an agreement with the union is taxable as income in the hands of the wife; the query focuses on the payment&#039;s characterisation as taxable income versus non taxable compensation when made pursuant to an employment related settlement and the document records the factual context without a definitive resolution.</description>
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