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TMI Blog1988 (8) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... r, on the facts and in the circumstances of the case and on a correct interpretation of law, the allowance in question received by the assessee was wrong application of the privy purse received by the Ruler, Maharana Bhagwat Singhji of Mewar ? 2. Whether, on the facts and in the circumstances of the case and on a correct interpretation of law, the payment of such allowance was not expenditure in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Maharana Bhagwat Singhji of Udaipur, karta of the family out of privy purse was liable to income-tax in the hands of the assessee ? 6 Whether, on the facts and in the circumstances of the case, the learned Tribunal was correct in law in holding that the allowances in question were not received by the assessee as a member of a Hindu undivided family and that the same were also not paid out of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 986] 160 ITR 908. The Division Bench deciding that reference had reframed the questions referred into one question which covers the points involved for decision in all these questions. The question for decision really is the liability to tax in the hands of the Rajmata of the amount paid by the Maharana out of his privy purse, described as "Hath-Kharcha" for the Rajmata. That reference related to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unior Rajmata. It was held therein that the amounts received by the deceased-assessee were not to be treated as her income, liable to be taxed in her hands. This reference is also answered accordingly. Consequently, this reference is answered in favour of the assessee and against the Revenue by holding that the Tribunal was not justified in taking the view that the amounts received by the deceas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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