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Rajib dey (Officials)     08 March 2013

Child maintanance tax rebate

Hello everybody,

My wife filed the appel case for not granting divorce to the High Court of Gauhati. But the Gauhati High Court issued decree of divorce but I have to pay Rs. 300000/- at a time to my daughter for her welfare and also paying Rs. 5000/- p.m to her through the bank a/c of my ex-wife.

Now question is that, I m paying Rs. 60000/- per anum. Whether these amount is tax deductable for me/ taxable for my wife or any tax releif provision is there.

If yes how and what I have to do?

Sanjib

dey_sanjib97@rediffmail.com



Learning

 2 Replies

Tajobsindia (Senior Partner )     08 March 2013

As a matter of law, so far as the jurisdiction of Bombay High Court is concerned the decision of ref.: Princess Maheshwari Devi of Pratapgarh v. CIT [(1984) 147 ITR 258 (Bom.)] concludes that monthly alimony received by a divorcee from an estranged spouse will remain taxable, while a one-time alimony payment will be a capital receipt and won't be taxable but same citation cannot be said good to follow in cases in other States of India.

 

These days, “love is a matter of chance, matrimony a matter of tax free alimony and divorce a matter of course”.

adv. rajeev ( rajoo ) (practicing advocate)     09 March 2013

Thanq Tejosbsindia.

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