https://www.taxtmi.com/caselaws?id=292487 A Hindu undivided family is wider than a coparcenary and may include female members and dependants entitled to maintenance under Hindu law. The assessee, as the mother of the estate holder, had a legal right to maintenance from him and from the estate, and the source from which the son acquired the estate was immaterial. The existence of the will did not displace that right, so the allowance actually received was treated as maintenance paid to her in that capacity rather than as a testamentary payment. The maintenance allowance was therefore exempt under section 14(1) of the Income-tax Act, 1922 and not assessable in her hands. en-us Mon, 19 Aug 1940 00:00:00 +0530 Sat, 26 Dec 2020 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292487 A Hindu undivided family is wider than a coparcenary and may include female members and dependants entitled to maintenance under Hindu law. The assessee, as the mother of the estate holder, had a legal right to maintenance from him and from the estate, and the source from which the son acquired the estate was immaterial. The existence of the will did not displace that right, so the allowance actually received was treated as maintenance paid to her in that capacity rather than as a testamentary payment. The maintenance allowance was therefore exempt under section 14(1) of the Income-tax Act, 1922 and not assessable in her hands. Case-Laws Income Tax Mon, 19 Aug 1940 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292487