Alimony from Ex-Spouse Falls Under Income Tax Act Section 56(2)(vi) for Tax Purposes With Specific Exceptions.

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....Treatment of alimony received by the assessee from her ex-husband - scope of section 56(2)(vi) - in the definition of spouse, exspouse is also included except where there is an evidence that the payment is not made as a gift or an alimony but for some other consideration or by virtue of some other transaction - AT....