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Landmark Judgments and Articles on Law

Maintenace money is Taxable

Bombay High Court Princess Maheshwari Devi Of … vs Commissioner Of Income-Tax on 15 March, 1982 Bench: M J Rao, M Chandurkar JUDGMENT Kania, J. 1. This is a reference under s. 256(1) of the I.T. Act, 1961 (referred to hereinafter as “the said Act”)….

Alimony / Maintenance comes under Income Tax

Bombay High Court in Princess Maheshwari Devi of Pratapgarh vs. Commissioner of Income-tax 147 ITR 258 (Bom) answered the two questions raised before it (1) Whether, alimony received by the assessee under section 25 of the Hindu Marriage Act, 1955, on nullity of marriage, is…

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