https://www.taxtmi.com/caselaws?id=289249 Maintenance allowances paid to a widow from a family estate were treated as receipts in her capacity as a member of a Hindu undivided family, so they fell within section 14(1) of the Income-tax Act, 1922 and were exempt from tax. The decisive inquiry was the character of the receipt in the assessee's hands, not merely the source of payment. The existence of an impartible estate did not by itself negate her family status or underlying right to maintenance, and a will or codicil fixing the amount and charging the estate did not destroy that character. A testamentary or contractual basis could coexist with family maintenance. en-us Thu, 13 Feb 1947 00:00:00 +0530 Wed, 22 Jul 2020 12:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289249 Maintenance allowances paid to a widow from a family estate were treated as receipts in her capacity as a member of a Hindu undivided family, so they fell within section 14(1) of the Income-tax Act, 1922 and were exempt from tax. The decisive inquiry was the character of the receipt in the assessee's hands, not merely the source of payment. The existence of an impartible estate did not by itself negate her family status or underlying right to maintenance, and a will or codicil fixing the amount and charging the estate did not destroy that character. A testamentary or contractual basis could coexist with family maintenance. Case-Laws Income Tax Thu, 13 Feb 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289249