https://www.taxtmi.com/manuals?id=5755 The phrase 'judicially separated' requires separation to be established, recognised or enforced by a court order; separations by agreement, mediation or informal living apart do not qualify for statutory exclusion. While non-cohabitation may arise from desertion or cruelty, only court-recognised separation meets the statutory criterion, and the term is contrasted with non-judicial arrangements rather than confined to a single technical form of decree. en-us Wed, 13 Nov 2024 19:55:00 +0530 Wed, 02 Jul 2025 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5755 The phrase 'judicially separated' requires separation to be established, recognised or enforced by a court order; separations by agreement, mediation or informal living apart do not qualify for statutory exclusion. While non-cohabitation may arise from desertion or cruelty, only court-recognised separation meets the statutory criterion, and the term is contrasted with non-judicial arrangements rather than confined to a single technical form of decree. Manuals Indian Laws Wed, 13 Nov 2024 19:55:00 +0530 https://www.taxtmi.com/manuals?id=5755