1984 (2) TMI 191

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....ar is 1979-80. The accounting year is 31-3-1979. The question is whether a sum of Rs. 1,000 per month (Rs. 12,000 in the aggregate) paid by her sons in the discharge of their assumed obligations to maintain their mother is income assessable to tax. 2. Her husband died on 16-12-1977. He had two sons and four married daughters. He had ancestral and self-acquired properties. He bequeathed all thos....

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....iodical monetary return coming in with some sort of regularity or expected regularity from definite sources. 3. Among the various grounds raised before the AAC and before us, what appeared to us as most material and decisive are the following : 1. The maintenance allowance was only an allocation of the income of the estate of late Lakshmanan Chettiar. (before the AAC) 2. The AAC having co....

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....erson who pays the amount. What is received by the recipient assessee is maintenance, whether it was received before the Hindu Adoptions and Maintenance Act or subsequent to that enactment. 5. In Chaturvedi and Pithisaria's Income-tax Law, Third edition, Vol. I, 413 and 414 there is a discussion about these types of receipts. If those passages are taken into consideration along with the Privy C....