Law:

Section:

Section 4, read with section 10(3) of the Income-tax Act, 1961 (Corresponding to Section 3, read with Section 4(3)(vii) of the Indian Income-Tax Act, 1922) - Income - Chargeable as - Assessment years 1955-56 to 1958-59 - A deed of separation was executed between assessee and her husband and also which permitted wife to live apart free from marital control and authority of husband and also prevented him from filing a suit for restitution of conjugal rights - Agreement provided for payment of monthly maintenance to assessee and her two children - Whether since agreement brought to an and all material rights which a husband could exercise in relation to his wife, such an agreement was opposed to basic tenets of Hindu law relating to marriages, and also opposed to public policy - Held, yes - Whether income realised from illegal business is taxable as any other income and, hence, allowance received by assessee under said agreement though not enforceable, constituted her income and exemption could not be claimed on ground that it was of a casual and non- recurring nature - Held, yes - Whether, however, since amount received by assessee was impressed with an obligation to defray maintenance charges of her minor children, mere act of receiving money on behalf of her two children could not make entire amount taxable in her hands - Held, yes FACTS The assessee was being assessed as an individual in respect of income from property, interest from bank and other sources. The relations between the assessee and her husband having not been cordial, they agreed, in order to avoid deterioration of their relations, to live apart, and an agreement was executed on 16-9-1954 permitting the wife to live apart free from his marital control and authority. Said agreement also provided that neither would bring a suit for restitution of conjugal rights against the other and further provided for payment of monthly maintenance to the assessee for herself and her two children. For the assessment years 1955-56 to 1958-59, the ITO took the view that inasmuch as the amounts were being received regularly and were based on an agreement which was an enforceable contract, the income was taxable in…

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