https://www.taxtmi.com/caselaws?id=168511 A recurring allowance received through the Court of Wards was treated as taxable income once it came into the recipient's absolute control, even though it was originally paid for expenses. The exemption for receipts by a member of a Hindu undivided family was held inapplicable because the recipient was not a coparcener and had no legally recognisable Hindu-law right to partition or maintenance in that capacity. The analysis distinguishes income received by the Court of Wards for a ward from a later receipt by another person, noting that taxability can arise again when the amount passes into that person's hands. The referred question was answered in favour of assessability. en-us Tue, 04 Jan 1938 00:00:00 +0530 Tue, 10 Mar 2015 17:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168511 A recurring allowance received through the Court of Wards was treated as taxable income once it came into the recipient's absolute control, even though it was originally paid for expenses. The exemption for receipts by a member of a Hindu undivided family was held inapplicable because the recipient was not a coparcener and had no legally recognisable Hindu-law right to partition or maintenance in that capacity. The analysis distinguishes income received by the Court of Wards for a ward from a later receipt by another person, noting that taxability can arise again when the amount passes into that person's hands. The referred question was answered in favour of assessability. Case-Laws Income Tax Tue, 04 Jan 1938 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168511