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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 ..... 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 assessee from her ex-husband as alimony and the additions made in this respect are accordingly ordered to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dissolved by granting of divorce by way of decree of City Civil Court order under section 13(1)(ii) of Hindu Marriage Act. At that time, the assessee had not made any claim of alimony. However, the German Law did not recognize the divorce decree passed in India. Therefore Mr. Zaun made an application before the German Court for approval of the divorce already granted by Civil Court, Mumbai. Based on the said application, the German Court granted the divorce on 17.07.2001. However, the alimony was paid after a gap of five years. Moreover, the assessee had her own sources of income and she had been filing the returns of income since long. He further observed that on the date of receiving the amount there was no relationship between the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... marriage was performed as per the Hindu customary rights. It is also not disputed that the said marriage was dissolved on 20.06.1978 as per the provisions of Hindu Marriage Act. Under the Hindu Law, a wife has a preexisting right of maintenance and alimony. The said right exists even after divorce from the husband. So far the granting of divorce under the German Law is concerned, the Ld. CIT(A) has discussed at length about the German Law relating to marriage and divorces and thereafter has concluded that even under the German Law, the maintenance can be claimed, if any of the spouse is unable to maintain himself/herself. He has further held that under the German Law spouses are free to arrange for the financial consequences only in case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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