https://www.taxtmi.com/caselaws?id=181914 Whether maintenance and arrears received by a widow of a deceased coparcener fall within the exemption under Section 14(1) was decided by construing membership of a Hindu undivided family to include widows entitled to maintenance as dependent members. The court applied the statutory purpose of avoiding double taxation and noted the absence of an estate-holder deduction that would otherwise neutralise tax consequences, finding that treating such maintenance and arrears as exempt aligns with the Act's object and prevents anomalous taxation; the petitioner widow's receipts were therefore held exempt. 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 Whether maintenance and arrears received by a widow of a deceased coparcener fall within the exemption under Section 14(1) was decided by construing membership of a Hindu undivided family to include widows entitled to maintenance as dependent members. The court applied the statutory purpose of avoiding double taxation and noted the absence of an estate-holder deduction that would otherwise neutralise tax consequences, finding that treating such maintenance and arrears as exempt aligns with the Act's object and prevents anomalous taxation; the petitioner widow's receipts were therefore held exempt. Case-Laws Income Tax Sat, 14 May 1932 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181914