https://www.taxtmi.com/caselaws?id=24593 The court ruled in favor of the assessee, determining that the allowances received were not to be treated as income and were not subject to taxation. The judgment clarified that the allowances were not to be considered expenditure in the hands of the ruler, and the tax liability under specific sections of the Income-tax Act did not apply. Additionally, the court examined the "Hath-Kharcha" allowance from the son and concluded that it was not taxable in the hands of the assessee, aligning with a previous decision involving a similar reference. en-us Wed, 10 Aug 1988 00:00:00 +0530 Thu, 21 Jan 2010 10:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24593 The court ruled in favor of the assessee, determining that the allowances received were not to be treated as income and were not subject to taxation. The judgment clarified that the allowances were not to be considered expenditure in the hands of the ruler, and the tax liability under specific sections of the Income-tax Act did not apply. Additionally, the court examined the "Hath-Kharcha" allowance from the son and concluded that it was not taxable in the hands of the assessee, aligning with a previous decision involving a similar reference. Case-Laws Income Tax Wed, 10 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24593