https://www.taxtmi.com/caselaws?id=288864 Maintenance paid by a Hindu undivided family under a court decree and secured by a valid annual charge on family property was deductible under Section 9(1)(iv) because the charge was enforceable in law and was not a capital charge. The beneficiary's status as a widow and family member did not alter the position, as she had no proprietary interest in the property and only a right to maintenance out of it. The section was applied according to its plain terms, with no exception carved out for a Hindu undivided family. The maintenance payment was therefore allowed as a statutory deduction. en-us Fri, 25 Mar 1949 00:00:00 +0530 Fri, 03 Jul 2020 16:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288864 Maintenance paid by a Hindu undivided family under a court decree and secured by a valid annual charge on family property was deductible under Section 9(1)(iv) because the charge was enforceable in law and was not a capital charge. The beneficiary's status as a widow and family member did not alter the position, as she had no proprietary interest in the property and only a right to maintenance out of it. The section was applied according to its plain terms, with no exception carved out for a Hindu undivided family. The maintenance payment was therefore allowed as a statutory deduction. Case-Laws Income Tax Fri, 25 Mar 1949 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288864