https://www.taxtmi.com/caselaws?id=36636 Maintenance allowances paid to specified family members were treated as income diverted at source, not a mere application of income after receipt, because the liability arose from legally enforceable obligations attaching to the property. The court noted that maintenance to the mother and junior widow was supported by personal law, the relevant statutory scheme, and the family arrangement, while maintenance to the sister and daughter was upheld on the basis of a special family custom. On that footing, the amounts constituted an overriding charge and were deductible, so they did not form part of the assessee's taxable income. en-us Thu, 15 Nov 1979 00:00:00 +0530 Tue, 23 Mar 2010 15:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36636 Maintenance allowances paid to specified family members were treated as income diverted at source, not a mere application of income after receipt, because the liability arose from legally enforceable obligations attaching to the property. The court noted that maintenance to the mother and junior widow was supported by personal law, the relevant statutory scheme, and the family arrangement, while maintenance to the sister and daughter was upheld on the basis of a special family custom. On that footing, the amounts constituted an overriding charge and were deductible, so they did not form part of the assessee's taxable income. Case-Laws Income Tax Thu, 15 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36636