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1971 (12) TMI 25 - ALLAHABAD HIGH COURT(1) Whether, the receipt of maintenance allowance by the assessee from her husband was rightly held to be exempt u/s 4(3)(vii) of the Indian Income-tax Act, 1922 ? - (2) If the answer to question No. (1) be in the negative, then, whether the entire receipt by the assessee was taxable when the agreement to live apart make provision for maintenance of the respondent as well as her two sons ?" - no exemption under s. 4(3)(vii) could be claimed. The receipts were for the maintenance of the assessee and her two children. The fact that she received the entire amount does not make this whole amount taxable in her hand - It was the assessee's obligation to maintain her two minor children. The mere act of receiving money on behalf of the children does not make the entire amount taxable in her hands
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