https://www.taxtmi.com/caselaws?id=36271 The High Court upheld the Tribunal's decision to tax only 1/4th of the family pension received by the widow of a deceased government employee under the Family Pension Scheme, 1964 for the assessment years 1973-74 and 1974-75. The Court agreed that the family pension was intended for the entire family unit, including the widow and minor children, and that only the widow's definite and ascertainable share should be taxed as her income. The High Court dismissed the revenue's petitions, affirming the Tribunal's ruling and ordering costs against the revenue. en-us Tue, 10 Feb 1981 00:00:00 +0530 Sat, 20 Mar 2010 13:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36271 The High Court upheld the Tribunal's decision to tax only 1/4th of the family pension received by the widow of a deceased government employee under the Family Pension Scheme, 1964 for the assessment years 1973-74 and 1974-75. The Court agreed that the family pension was intended for the entire family unit, including the widow and minor children, and that only the widow's definite and ascertainable share should be taxed as her income. The High Court dismissed the revenue's petitions, affirming the Tribunal's ruling and ordering costs against the revenue. Case-Laws Income Tax Tue, 10 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36271