https://www.taxtmi.com/caselaws?id=181914 A widow of a deceased coparcener receiving maintenance from a Hindu joint family was treated as a dependent member of that family, and the existence of only one surviving male member did not by itself negate the joint family character where widows retained maintenance rights. The maintenance was received by reason of membership of the Hindu undivided family and, to avoid double taxation of the same income, fell within the exemption under section 14(1) of the Income-tax Act, 1922. The arrears of maintenance were therefore exempt from tax. en-us Sat, 14 May 1932 00:00:00 +0530 Wed, 27 Apr 2016 15:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181914 A widow of a deceased coparcener receiving maintenance from a Hindu joint family was treated as a dependent member of that family, and the existence of only one surviving male member did not by itself negate the joint family character where widows retained maintenance rights. The maintenance was received by reason of membership of the Hindu undivided family and, to avoid double taxation of the same income, fell within the exemption under section 14(1) of the Income-tax Act, 1922. The arrears of maintenance were therefore exempt from tax. Case-Laws Income Tax Sat, 14 May 1932 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181914