https://www.taxtmi.com/caselaws?id=29418 Maintenance paid to the assessee's adoptive mothers was held to be diverted by overriding title, not a mere application of income, because the liability arose from a statutory order under Section 9 of the Madhya Bharat Abolition of Jagirs Act, 1951 and was recognised by a civil court decree. The right to maintenance was treated as a pre-existing charge attached to the late jagirdar's property, so the income never vested absolutely in the assessee before payment and was subject to a legal obligation at source. en-us Mon, 06 Apr 1981 00:00:00 +0530 Fri, 12 Mar 2010 16:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29418 Maintenance paid to the assessee's adoptive mothers was held to be diverted by overriding title, not a mere application of income, because the liability arose from a statutory order under Section 9 of the Madhya Bharat Abolition of Jagirs Act, 1951 and was recognised by a civil court decree. The right to maintenance was treated as a pre-existing charge attached to the late jagirdar's property, so the income never vested absolutely in the assessee before payment and was subject to a legal obligation at source. Case-Laws Income Tax Mon, 06 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29418