https://www.taxtmi.com/caselaws?id=276697 Amounts diverted from an assessee's resources by an overriding charge before they reach him do not constitute taxable income. Here, the maintenance payment charged by decree was treated as diverted at source rather than a voluntary application of income after accrual, so the sum never formed part of what the appellant received as income under the Indian Income-tax Act, 1922. The broader exemption provisions did not alter that conclusion. The maintenance amount was therefore excluded from taxable income. en-us Thu, 10 Mar 1932 00:00:00 +0530 Fri, 16 Nov 2018 10:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276697 Amounts diverted from an assessee's resources by an overriding charge before they reach him do not constitute taxable income. Here, the maintenance payment charged by decree was treated as diverted at source rather than a voluntary application of income after accrual, so the sum never formed part of what the appellant received as income under the Indian Income-tax Act, 1922. The broader exemption provisions did not alter that conclusion. The maintenance amount was therefore excluded from taxable income. Case-Laws Income Tax Thu, 10 Mar 1932 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276697