https://www.taxtmi.com/caselaws?id=183863 Maintenance paid under a decree was deductible in computing total income under the Income-tax Act, 1922, because a specific charge on the property was not necessary. The Court applied its earlier binding view that a legally enforceable obligation to pay is sufficient for deduction or exemption, and the decree created such an enforceable claim. Authorities concerning executors and Hindu undivided families were distinguished as arising in different statutory and factual settings. The assessee was therefore entitled to deduct the maintenance amounts from total income. en-us Fri, 20 Sep 1957 00:00:00 +0530 Thu, 23 Jun 2016 16:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183863 Maintenance paid under a decree was deductible in computing total income under the Income-tax Act, 1922, because a specific charge on the property was not necessary. The Court applied its earlier binding view that a legally enforceable obligation to pay is sufficient for deduction or exemption, and the decree created such an enforceable claim. Authorities concerning executors and Hindu undivided families were distinguished as arising in different statutory and factual settings. The assessee was therefore entitled to deduct the maintenance amounts from total income. Case-Laws Income Tax Fri, 20 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183863