Judgement

Appeal (No. 70 of 1931) from a judgment of the High Court (August 12, 1929) upon a reference under

s. 66, sub-s. 2, of the Indian Income-tax Act, 1922.

The appeal related to an assessment to income-tax made upon the appellant for the year 1924-5. The question to be determined, shortly stated, was whether any part of a maintenance allowance of Rs. 1100 per month, which the appellant had made to his stepmother pursuant to a decree of the High Court, should be excluded from his assessable income for the year.

The facts appear from the judgment of the Judicial Committee.

The High Court, by a judgment delivered by Rankin C.J. and concurred in by C. C. Ghose and Buckland JJ., held that the payments in question were not a deduction authorized by the Act as to any

Law Rep. 60 Ind. App. 196 ( 1932- 1933) Raja Bejoy Singh Dudhuria v. Commnr. of Income-Tax

of the heads of the assessees income, and that he was therefore entitled to no exemption in respect of them. The judgment is reported at I. L. R. 57 C. 919.

1933. Feb. 17. Pringle for the appellant. The sums paid by the appellant in pursuance of the decree did not form part of his income profits and gains chargeable to tax by s. 3