https://www.taxtmi.com/caselaws?id=7517 Where a decree gives several persons a joint right to maintenance without fixing their respective shares, the shares are indeterminate or unknown. In that situation, the proviso to section 41 of the Indian Income-tax Act, 1922, deems the income taxable as if it were received by an association of persons, even if there is no actual association in fact. The Calcutta High Court therefore upheld assessment on the footing that the maintenance receipts were jointly receivable by persons with indeterminate shares, and the challenge based on the ordinary meaning of association of persons failed. en-us Mon, 17 Feb 1969 00:00:00 +0530 Sat, 21 Feb 2009 19:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7517 Where a decree gives several persons a joint right to maintenance without fixing their respective shares, the shares are indeterminate or unknown. In that situation, the proviso to section 41 of the Indian Income-tax Act, 1922, deems the income taxable as if it were received by an association of persons, even if there is no actual association in fact. The Calcutta High Court therefore upheld assessment on the footing that the maintenance receipts were jointly receivable by persons with indeterminate shares, and the challenge based on the ordinary meaning of association of persons failed. Case-Laws Income Tax Mon, 17 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7517