https://www.taxtmi.com/caselaws?id=292658 Section 14(1) exempts sums received only when the recipient takes them as a member of a Hindu undivided family with a right to participate in the joint income. A maintenance allowance paid from family resources to a widow does not, by itself, establish receipt in that capacity or a vested interest in the sum before payment. On the facts discussed, presumed joint family status and withdrawal of an earlier claim did not prove the statutory conditions for exemption. The allowance was therefore not shown to be exempt, and the Revenue's position was accepted. en-us Thu, 11 Oct 1934 00:00:00 +0530 Mon, 04 Jan 2021 10:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292658 Section 14(1) exempts sums received only when the recipient takes them as a member of a Hindu undivided family with a right to participate in the joint income. A maintenance allowance paid from family resources to a widow does not, by itself, establish receipt in that capacity or a vested interest in the sum before payment. On the facts discussed, presumed joint family status and withdrawal of an earlier claim did not prove the statutory conditions for exemption. The allowance was therefore not shown to be exempt, and the Revenue's position was accepted. Case-Laws Income Tax Thu, 11 Oct 1934 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292658