https://www.taxtmi.com/caselaws?id=7891 Section 16(3)(a)(iii) of the Indian Income-tax Act, 1922 applied to income arising from an amount allotted to an assessee's wife on partition. The High Court treated the arrangement as an indirect transfer by the husband from his partition share to the wife, and rejected the contention that the sum belonged to the joint family or that the wife had an independent right to it. The description of the payment as maintenance was found unsupported by the record, and the transfer was regarded as not being for adequate consideration. Accordingly, the income from the amount transferred to the wife was includible in the assessee's total income. en-us Thu, 20 Aug 1970 00:00:00 +0530 Mon, 23 Mar 2009 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7891 Section 16(3)(a)(iii) of the Indian Income-tax Act, 1922 applied to income arising from an amount allotted to an assessee's wife on partition. The High Court treated the arrangement as an indirect transfer by the husband from his partition share to the wife, and rejected the contention that the sum belonged to the joint family or that the wife had an independent right to it. The description of the payment as maintenance was found unsupported by the record, and the transfer was regarded as not being for adequate consideration. Accordingly, the income from the amount transferred to the wife was includible in the assessee's total income. Case-Laws Income Tax Thu, 20 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7891