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1963 (4) TMI 61 - SC - Income TaxWhether the interim maintenance allowances received by the assessee under the Hyderabad (Abolition of Jagirs) Regulation, 1358 Fasli, are income and therefore liable to tax? Held that:- Appeal dismissed. Question was answered correctly by the High Court by saying that the interim maintenance allowances received by the assessee which do not form part of the commutation amount are income and are liable to be taxed and that the payments made subsequent to April 1, 1950, towards commutation amount are not income and not liable to be taxed.
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