https://www.taxtmi.com/caselaws?id=274635 Maintenance allowance received by a mother out of joint family property in the hands of her son, who managed an impartible estate as family manager, was treated as a receipt by a member of the Hindu undivided family. The estate, though governed by primogeniture, retained the relevant character of joint family property, and the mother's right to maintenance arose from the family relationship rather than any mere gratuity. On that footing, the allowance fell within the exemption under Section 14(1) of the Indian Income-tax Act. en-us Wed, 17 Jan 1945 00:00:00 +0630 Sat, 25 Aug 2018 12:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274635 Maintenance allowance received by a mother out of joint family property in the hands of her son, who managed an impartible estate as family manager, was treated as a receipt by a member of the Hindu undivided family. The estate, though governed by primogeniture, retained the relevant character of joint family property, and the mother's right to maintenance arose from the family relationship rather than any mere gratuity. On that footing, the allowance fell within the exemption under Section 14(1) of the Indian Income-tax Act. Case-Laws Income Tax Wed, 17 Jan 1945 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=274635