https://www.taxtmi.com/caselaws?id=292115 The will was construed as creating an enforceable trust-like obligation in favour of the daughters for maintenance, education and marriage expenses. The widow took the estate income for life, but that enjoyment was expressly burdened by imperative directions that the daughters' maintenance and education be paid from income and marriage expenses from corpus. On that construction, the sums applied for the daughters never formed part of the widow's beneficial income, so the principle of diversion of income at source, rather than mere application after receipt, applied. The amount directed to be excluded was therefore not includible in the assessee's total income. en-us Wed, 03 Oct 1962 00:00:00 +0530 Mon, 07 Dec 2020 16:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292115 The will was construed as creating an enforceable trust-like obligation in favour of the daughters for maintenance, education and marriage expenses. The widow took the estate income for life, but that enjoyment was expressly burdened by imperative directions that the daughters' maintenance and education be paid from income and marriage expenses from corpus. On that construction, the sums applied for the daughters never formed part of the widow's beneficial income, so the principle of diversion of income at source, rather than mere application after receipt, applied. The amount directed to be excluded was therefore not includible in the assessee's total income. Case-Laws Income Tax Wed, 03 Oct 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292115