https://www.taxtmi.com/caselaws?id=39471 A recurring maintenance allowance received under a political arrangement was treated as income because a periodical receipt from a definite source falls within the broad meaning of income under the taxing statutes. The claimed exemption failed because the statutory exception for sums received by a member of a Hindu undivided family, or from an impartible estate, applies only where the payment comes from the income of that family or estate. As the allowance was paid from the consolidated fund after merger, and not from such income, the receipt remained taxable and the exemption was denied. en-us Wed, 02 Apr 1975 00:00:00 +0530 Fri, 16 Apr 2010 16:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39471 A recurring maintenance allowance received under a political arrangement was treated as income because a periodical receipt from a definite source falls within the broad meaning of income under the taxing statutes. The claimed exemption failed because the statutory exception for sums received by a member of a Hindu undivided family, or from an impartible estate, applies only where the payment comes from the income of that family or estate. As the allowance was paid from the consolidated fund after merger, and not from such income, the receipt remained taxable and the exemption was denied. Case-Laws Income Tax Wed, 02 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39471