http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 7
PETITIONER: THE COMMISSIONER OF INCOME-TAX, BOMBAY CITY II
Vs.
RESPONDENT: SHRI SITALDAS TIRATHDAS
DATE OF JUDGMENT: 24/11/1960
BENCH: HIDAYATULLAH, M. BENCH: HIDAYATULLAH, M. KAPUR, J.L. SHAH, J.C.
CITATION: 1961 AIR 728 1961 SCR (2) 634 CITATOR INFO : R 1961 SC1059 (6,7) F 1967 SC 383 (9,10) R 1969 SC1160 (7) RF 1972 SC 404 (17) F 1976 SC1973 (4) R 1977 SC1343 (5) R 1977 SC1523 (30) RF 1977 SC1657 (8) F 1989 SC1443 (8)
ACT: Income-tax--Maintenance payable to wife and children under decree--Whether deductible from total income.
HEADNOTE: A consent decree was passed against the assessee awarding maintenance to his wife and children. The decree did not create any charge upon the income of the assessee. The assessee claimed in the assessment of income tax deduction of the amount 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 applied to discharge an obligation after such income reached the assessee, it was not deductible. The true test was whether the amount sought to be deducted, in truth, never reached the assessee as his income. In the present case, the wife a...