https://www.taxtmi.com/caselaws?id=6787 An annual allowance paid under a recognised custom in Jind State to married daughters and sisters of the ruling family, and continued by Government direction, was held to be revenue income chargeable to tax under the Indian Income-tax Act, 1922. The receipt was recurring, arose from a definite source, and was not a voluntary or casual payment. It was not a capital receipt in lieu of dowry, and the exemption for casual and non-recurring receipts did not apply. Authorities cited by the assessee were distinguished because they involved different kinds of payments lacking a binding custom or recurring character. en-us Fri, 16 Sep 1966 00:00:00 +0530 Mon, 02 Feb 2009 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6787 An annual allowance paid under a recognised custom in Jind State to married daughters and sisters of the ruling family, and continued by Government direction, was held to be revenue income chargeable to tax under the Indian Income-tax Act, 1922. The receipt was recurring, arose from a definite source, and was not a voluntary or casual payment. It was not a capital receipt in lieu of dowry, and the exemption for casual and non-recurring receipts did not apply. Authorities cited by the assessee were distinguished because they involved different kinds of payments lacking a binding custom or recurring character. Case-Laws Income Tax Fri, 16 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6787