Supreme Court · 1960 INSC 216 · Decided 24 November 1960
The Commissioner of Income-Tax, Bombay City Ii v. Shri Sitaldas Tirathdas
- Court
- Supreme Court of India
- Citation
- 1960 INSC 216 · [1961] 2 S.C.R. 634
- Case number
- CIVIL APPEAL No. 528/1959
- Decided
- 24 November 1960
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66A(2)
Headnote
634 SUPREME COURT REPORTS [1961] THE COMMISSIONER OF INCOME-TAX, BOMBAY CITY II v. SHRI SITALDAS TIRATHDAS (J. L. KAPUR, M. HIDAYATULLAH and J. C. SHAH, JJ.) Income-fax-Maintenance payable to wife and children under decree-Whether deductible from total income. A consent decree was passed tax deduction of the am­ ount paid under the decree from his total income. Held, that the assessee was not entitled to the deduction. Where by the obligation income was diverted by an overriding title before it reached the assessee, it was deductible; but where the income was required to be.
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