https://www.taxtmi.com/caselaws?id=277044 The High Court held that the maintenance payments made by the assessee to his mother and stepmother should be excluded from his assessable income. The widows were entitled to maintenance as members of a Hindu undivided family, but post-partition in 1936, they were entitled to a share in the property. The Court distinguished the case from precedent, stating that the payments were obligatory and subject to an overriding charge, thus not taxable as the assessee's income. The Court directed the department to consider taxing the payments in the recipients' hands, answering the Tribunal's question in the affirmative. en-us Thu, 23 Mar 1944 00:00:00 +0630 Thu, 22 Nov 2018 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277044 The High Court held that the maintenance payments made by the assessee to his mother and stepmother should be excluded from his assessable income. The widows were entitled to maintenance as members of a Hindu undivided family, but post-partition in 1936, they were entitled to a share in the property. The Court distinguished the case from precedent, stating that the payments were obligatory and subject to an overriding charge, thus not taxable as the assessee's income. The Court directed the department to consider taxing the payments in the recipients' hands, answering the Tribunal's question in the affirmative. Case-Laws Income Tax Thu, 23 Mar 1944 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=277044