https://www.taxtmi.com/caselaws?id=35658 The High Court ruled in favor of the assessee in a case concerning the inclusion of proportionate maintenance allowance to widows in the total income. The Court held that the allowance was not part of the assessee's total income due to a legal obligation. Additionally, the Court determined that the assessee should be taxed as an individual, not as a Hindu Undivided Family (HUF), based on the impartible nature of the inherited estate. The Court upheld the Tribunal's decision on both issues, directing each party to bear their own costs. en-us Fri, 21 Nov 1980 00:00:00 +0530 Mon, 15 Mar 2010 17:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35658 The High Court ruled in favor of the assessee in a case concerning the inclusion of proportionate maintenance allowance to widows in the total income. The Court held that the allowance was not part of the assessee's total income due to a legal obligation. Additionally, the Court determined that the assessee should be taxed as an individual, not as a Hindu Undivided Family (HUF), based on the impartible nature of the inherited estate. The Court upheld the Tribunal's decision on both issues, directing each party to bear their own costs. Case-Laws Income Tax Fri, 21 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35658