https://www.taxtmi.com/caselaws?id=49527 Income diverted at source by an overriding title is not assessable in the assessee's hands, because the amount never becomes his own income. Where the assessee first receives the income and then applies it to discharge a personal or legal obligation, the payment is a mere application of income and no deduction is available, even if the obligation arises under a consent decree. On the stated facts, maintenance paid to the assessee's wife and children was made after the income had reached him and no overriding charge existed on the property or income, so the claim for deduction failed. 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 Income diverted at source by an overriding title is not assessable in the assessee's hands, because the amount never becomes his own income. Where the assessee first receives the income and then applies it to discharge a personal or legal obligation, the payment is a mere application of income and no deduction is available, even if the obligation arises under a consent decree. On the stated facts, maintenance paid to the assessee's wife and children was made after the income had reached him and no overriding charge existed on the property or income, so the claim for deduction failed. Case-Laws Income Tax Thu, 24 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49527