1984 (2) TMI 191 - AT - Income Tax

Summary

The judgment by ITAT MADRAS-A in the case of the assessee involved a sum of Rs. 12,000 per year paid by her sons for her maintenance. The tribunal held that the amount was not taxable income as it was considered maintenance received from the family and not revenue in nature. The decision was based on the Hindu Adoptions and Maintenance Act and relevant legal principles. The appeal was allowed, and the Rs. 12,000 received was deemed non-taxable.