2017 (2) TMI 1281

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....ther taxable under the head "Income from other sources" or non taxable capital receipt. 3. The brief facts of the case are that the assessee during the year under consideration had received an amount of Rs. 73,60,787/- from her ex-husband Mr. Siguar Erich Zaun, a German citizen. The said amount was claimed to have been received as alimony on divorce with her husband and the same was claimed as exempt. The Assessing Officer (hereinafter referred to as the AO), however, held that the said amount was taxable as income from other sources. 4. In appeal, the Ld. CIT(A) observed that there was no evidence that the assessee had made a claim before the German court regarding the alimony at the time of recognition of her divorce with her husband. T....

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....e impugned payment received by the assessee had no contractual, legal, statutory origin/application and it had no definite source viz., a court decree either in India or Germany by which a legal right is created in favour of the assessee to receive such amount so that it can be considered as payment towards alimony. He therefore held that the said payment credited to the assessee's bank account by her ex-husband was taxable as assessee's income under section 56(2)(vi) of the Income Tax Act. Aggrieved by the order of the Ld. CIT(A), the assessee has come in appeal before us. 5. We have heard the rival contentions of the Ld. Representatives of both the parties and have also gone through the records. It is not disputed that the assessee was t....