https://www.taxtmi.com/caselaws?id=196718 A lump sum payment by an ex-husband to a divorced wife, made in recognition of her pre-existing right to maintenance under Hindu law, was treated as alimony and not as income from other sources. The payment retained a non-taxable character because the record did not show any separate consideration or independent transaction supporting taxability under section 56(2)(vi) of the Income-tax Act, 1961. In the absence of evidence that the amount was paid for another purpose, it was held to be an exempt receipt. en-us Mon, 13 Feb 2017 00:00:00 +0530 Tue, 12 Dec 2017 21:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196718 A lump sum payment by an ex-husband to a divorced wife, made in recognition of her pre-existing right to maintenance under Hindu law, was treated as alimony and not as income from other sources. The payment retained a non-taxable character because the record did not show any separate consideration or independent transaction supporting taxability under section 56(2)(vi) of the Income-tax Act, 1961. In the absence of evidence that the amount was paid for another purpose, it was held to be an exempt receipt. Case-Laws Income Tax Mon, 13 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196718