https://www.taxtmi.com/caselaws?id=7027 A maintenance arrangement in a karar was held to be an application of tarwad income, not a diversion by overriding title, because the junior members received the income only after it accrued to the tarwad and as a means of discharging its existing maintenance obligation. Section 9(1) of the Agricultural Income-tax Act, 1950 was treated as applying only where income is diverted at source, not where income is merely applied after accrual. The income paid to the junior members was therefore assessable in the hands of the tarwad, and the substantive tax question was answered in favour of the Revenue. en-us Wed, 16 Aug 1967 00:00:00 +0530 Sun, 08 Feb 2009 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7027 A maintenance arrangement in a karar was held to be an application of tarwad income, not a diversion by overriding title, because the junior members received the income only after it accrued to the tarwad and as a means of discharging its existing maintenance obligation. Section 9(1) of the Agricultural Income-tax Act, 1950 was treated as applying only where income is diverted at source, not where income is merely applied after accrual. The income paid to the junior members was therefore assessable in the hands of the tarwad, and the substantive tax question was answered in favour of the Revenue. Case-Laws Income Tax Wed, 16 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7027