https://www.taxtmi.com/caselaws?id=49527 The text addresses whether maintenance payments made by an assessee are deductible, clarifying that deductions require income to be diverted by an enforceable charge so it never becomes the assessee's income. Applying the diverted income doctrine and the charging provisions, the analysis distinguishes cases where an express charge diverts income before receipt from those where the assessee receives income and thereafter applies it to personal obligations. The conclusion is that the payments were applications of received income, not amounts diverted by an overriding charge, and therefore the deduction claim is disallowed. en-us Thu, 24 Nov 1960 00:00:00 +0530 Mon, 23 Feb 2015 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49527 The text addresses whether maintenance payments made by an assessee are deductible, clarifying that deductions require income to be diverted by an enforceable charge so it never becomes the assessee's income. Applying the diverted income doctrine and the charging provisions, the analysis distinguishes cases where an express charge diverts income before receipt from those where the assessee receives income and thereafter applies it to personal obligations. The conclusion is that the payments were applications of received income, not amounts diverted by an overriding charge, and therefore the deduction claim is disallowed. Case-Laws Income Tax Thu, 24 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49527