https://www.taxtmi.com/caselaws?id=38226 A pre-existing maintenance obligation under the Holkar State Jagir Manual, created by orders having the force of law, survived the Madhya Bharat Abolition of Jagirs Act, 1951. Section 9 did not extinguish the widows' entitlement, and section 13 concerned only the procedure and quantification of payment out of compensation. Because the liability continued to attach before the income reached the assessee in the relevant sense, the maintenance payments were treated as diversion of income by overriding title and not as part of the assessee's total income. en-us Mon, 01 Aug 1977 00:00:00 +0530 Mon, 05 Apr 2010 11:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38226 A pre-existing maintenance obligation under the Holkar State Jagir Manual, created by orders having the force of law, survived the Madhya Bharat Abolition of Jagirs Act, 1951. Section 9 did not extinguish the widows' entitlement, and section 13 concerned only the procedure and quantification of payment out of compensation. Because the liability continued to attach before the income reached the assessee in the relevant sense, the maintenance payments were treated as diversion of income by overriding title and not as part of the assessee's total income. Case-Laws Income Tax Mon, 01 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38226