https://www.taxtmi.com/caselaws?id=274632 A Hindu widow's maintenance allowance retains its exempt character where it is received by virtue of her status and right as a member of a Hindu undivided family. A later partition among the coparceners does not extinguish that maintenance right, because she is not a party to the partition and the coparceners cannot, by dividing among themselves, defeat her entitlement. A deed securing payment by creating a charge on family property and personal liability merely makes the existing right definite; it does not convert maintenance into a taxable money allowance or substitute a new income source. The allowance therefore remains exempt under the income-tax exemption provision. en-us Tue, 15 Apr 1947 00:00:00 +0530 Sat, 25 Aug 2018 11:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274632 A Hindu widow's maintenance allowance retains its exempt character where it is received by virtue of her status and right as a member of a Hindu undivided family. A later partition among the coparceners does not extinguish that maintenance right, because she is not a party to the partition and the coparceners cannot, by dividing among themselves, defeat her entitlement. A deed securing payment by creating a charge on family property and personal liability merely makes the existing right definite; it does not convert maintenance into a taxable money allowance or substitute a new income source. The allowance therefore remains exempt under the income-tax exemption provision. Case-Laws Income Tax Tue, 15 Apr 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274632