https://www.taxtmi.com/caselaws?id=7343 A maintenance payment directed under a divorce decree and subsequent agreement was treated as diverted at source by an overriding title rather than as an application of the assessee's income. The documents showed that the partnership remuneration and profits were earmarked as security for the daughters' maintenance, and the partners undertook to pay the sums directly. On that construction, the amounts never became the assessee's own income but were received only as a collector for the beneficiaries, so they were not taxable in his hands. en-us Fri, 19 Jan 1968 00:00:00 +0530 Wed, 18 Feb 2009 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7343 A maintenance payment directed under a divorce decree and subsequent agreement was treated as diverted at source by an overriding title rather than as an application of the assessee's income. The documents showed that the partnership remuneration and profits were earmarked as security for the daughters' maintenance, and the partners undertook to pay the sums directly. On that construction, the amounts never became the assessee's own income but were received only as a collector for the beneficiaries, so they were not taxable in his hands. Case-Laws Income Tax Fri, 19 Jan 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7343