https://www.taxtmi.com/caselaws?id=292501 The High Court of Madras held that the legacy received by the assessee under her father's will, acquired through a decree, is not exempt from Income Tax as agricultural income. The daughter was taxed on the amount received as arrears of maintenance, not as agricultural income. The assessee was ordered to pay costs of Rs. 250 for the reference. en-us Fri, 15 Mar 1929 00:00:00 +0530 Sat, 26 Dec 2020 10:34:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292501 The High Court of Madras held that the legacy received by the assessee under her father's will, acquired through a decree, is not exempt from Income Tax as agricultural income. The daughter was taxed on the amount received as arrears of maintenance, not as agricultural income. The assessee was ordered to pay costs of Rs. 250 for the reference. Case-Laws Income Tax Fri, 15 Mar 1929 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292501