https://www.taxtmi.com/caselaws?id=288863 Maintenance paid to the karta's wife under a separation agreement, secured by a charge on movable and immovable family properties, was treated as an allowable deduction in computing the Hindu undivided family's taxable income. The charge was created when the karta was the sole owner and competent to encumber the entire estate, and the later birth of sons did not extinguish that liability. As there was nothing to show that the junior members had avoided the charge, and the maintenance obligation had been expressly recognised in the agreement, the charge attached to the family assets and remained deductible. en-us Fri, 23 Sep 1960 00:00:00 +0530 Fri, 03 Jul 2020 16:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288863 Maintenance paid to the karta's wife under a separation agreement, secured by a charge on movable and immovable family properties, was treated as an allowable deduction in computing the Hindu undivided family's taxable income. The charge was created when the karta was the sole owner and competent to encumber the entire estate, and the later birth of sons did not extinguish that liability. As there was nothing to show that the junior members had avoided the charge, and the maintenance obligation had been expressly recognised in the agreement, the charge attached to the family assets and remained deductible. Case-Laws Income Tax Fri, 23 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288863