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TMI Blog2017 (2) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... her taxable under the head "Income from other sources" or non taxable capital receipt. 3. The brief facts of the case are that the assessee during the year under consideration had received an amount of Rs. 73,60,787/- from her ex-husband Mr. Siguar Erich Zaun, a German citizen. The said amount was claimed to have been received as alimony on divorce with her husband and the same was claimed as exempt. The Assessing Officer (hereinafter referred to as the AO), however, held that the said amount was taxable as income from other sources. 4. In appeal, the Ld. CIT(A) observed that there was no evidence that the assessee had made a claim before the German court regarding the alimony at the time of recognition of her divorce with her husband. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned payment received by the assessee had no contractual, legal, statutory origin/application and it had no definite source viz., a court decree either in India or Germany by which a legal right is created in favour of the assessee to receive such amount so that it can be considered as payment towards alimony. He therefore held that the said payment credited to the assessee's bank account by her ex-husband was taxable as assessee's income under section 56(2)(vi) of the Income Tax Act. Aggrieved by the order of the Ld. CIT(A), the assessee has come in appeal before us. 5. We have heard the rival contentions of the Ld. Representatives of both the parties and have also gone through the records. It is not disputed that the assessee was th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her pre-existing right, whether marriage relationship is still continuing or has been dissolved, does not bar the payment of alimony by the ex-husband to the divorced wife. Under such type of circumstances, in our view, in the definition of spouse, exspouse is also included except where there is an evidence that the payment is not made as a gift or an alimony but for some other consideration or by virtue of some other transaction. In the absence of any such evidence, the payment of alimony amount by the ex-husband to his wife is nothing more than a gift and is exempt under the proviso to section 56(2)(vi) of the Act. We accordingly do not find any justification on the part of Income Tax Authorities to tax the said amount received by the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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