https://www.taxtmi.com/caselaws?id=288894 Maintenance allowances paid to widows under a court-declared charge on the estate were treated as diverted at source and not as income received by the assessee. Because the payment was made under an overriding legal charge arising from family litigation, the amount never formed part of the assessee's taxable receipt. The text states that the maintenance allowance was therefore not assessable as income in the assessee's hands and the reference was answered in favour of the assessee. en-us Tue, 17 Feb 1942 00:00:00 +0630 Sat, 04 Jul 2020 14:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288894 Maintenance allowances paid to widows under a court-declared charge on the estate were treated as diverted at source and not as income received by the assessee. Because the payment was made under an overriding legal charge arising from family litigation, the amount never formed part of the assessee's taxable receipt. The text states that the maintenance allowance was therefore not assessable as income in the assessee's hands and the reference was answered in favour of the assessee. Case-Laws Income Tax Tue, 17 Feb 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=288894