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Judgment Search Results Home > Cases Phrase: hindu adoptions and maintenance act 1956 section 27 maintenance when to be a charge Court: income tax appellate tribunal itat hyderabad Page 1 of about 9 results (0.219 seconds)

Mar 31 1984 (TRI)

income-tax Officer Vs. Devatha Papaiah

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1984)9ITD600(Hyd.)

..... of the hindu succession act, 1956, she is not entitled to separate maintenance after the death of the deceased under section 22(2) of the hindu adoption and maintenance act. it is also held that the widow had no choate or clear right against any specific property of the deceased when he was alive and the nature of her right of maintenance is only personal in character. the learned ..... obsolete and the whole right of maintenance available to a hindu wife and unmarried daughters was codified under the hindu adoptions and maintenance act, 1956, according to the provisions of which, the maintenance right is personal right which can be enforced against the husband and it is within the discretion of the court passing the decree for maintenance to make the claim a charge upon the property. so, ..... ito passed his reopened assessment on 27-2-1982 for the assessment years 1973-74 and 1974-75.4. the assessee took the matters in appeal. it was contended that completing the assessment in the status ..... the ito he relies upon the special bench decision of this tribunal in premchand chaganlal v. ito [1981] 7 taxman 171 (hyd.) [since reported in [1982] 1 sot 27 (hyd.)] where the special bench of this tribunal categorically stated that the income from property received by the assessee in partition was assessable in the status of individual. thus, the .....

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Mar 30 1985 (TRI)

Assistant Controller of Estate Vs. Smt. K. Raghavamma

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1985)14ITD123(Hyd.)

..... representative strongly urged that in view of section 12 of the hindu adoptions and maintenance act, 1956, adoption will be with effect from the date of adoption and the adopted child shall not divest any person of any estate vested in him or her before the adoption. he also submitted that in view of section 14 of the hindu succession act, 1956, any property possessed by a female hindu shall be held by her as ..... share in the estate in the deceased.16. the learned counsel for the accountable person then urged that as the wife of the deceased was entitled for maintenance, the maintenance should be quantified with a charge on the property and it should be deducted from the estate of the deceased. this contention has not been raised at any stage before the lower authorities ..... . it was not raised even when the matter had come up before the tribunal on an earlier occasion. thereafter, when the tribunal sent it back to the assistant controller, this ..... sivananda reddy, on 27-6-1980 through a deed of adoption. on an earlier occasion, this matter had come up before the tribunal in ed appeal no. 34 (hyd.) of 1980 wherein an additional ground was raised contending that the rights of the adopted son would be the same as if he had been in existence at the time when his adoptive father died. the .....

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Sep 14 1983 (TRI)

M.A.R. Rajakumar Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1983)6ITD396(Hyd.)

..... the property of the huf of which she is a member, the other is a personal right against her husband in terms of section 18 of the hindu adoptions and maintenance act, 1956.5. there cannot possibly be any dispute that a joint hindu faimly consists of male members descending lineally from a common male ancestor with their mothers, wives, widows, unmarried sisters and daughters. this body ..... a right capable of being transferred and, therefore, of being surrendered. this has been the position vide clause (dd) of section 6 of the transfer of property act as amended by the amendment act, 1929. she can no doubt release her right to maintenance charged to any specific property but not relinquish her right itself.inasmuch as it purports to do something not possible in ..... property and as regards personnel. in this case, one son separates from the family as regards the business but continues to be a member of the joint hindu family as regards the remaining property. when the question of assessment of the business comes up for consideration, the assessment will, certainly, be made in the status of huf but then this huf will ..... used for tax avoidance, it is proposed to restrict the tax benefits which can be acquired through this institution" and proceeded to propose the differential rates.charging of a higher rate for the family as such when a member has taxable wealth is, therefore, in accord with the avowed purpose of the provisions. no doubt, it is open to the assessee to .....

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May 28 1987 (TRI)

Sri Samudralla Satyanarayana Vs. Assistant Controller of Estate

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1987)23ITD40(Hyd.)

..... also created against any item of property held by the deceased towards the so-called maintenance of the wife. under section 27 of hindu adoptions and maintenance act the claim of maintenance would be a charge on the estate of the deceased or any portion thereof if one is created either by the will of the deceased, or by a decree of a court. from what ..... is, what is the nature of the maintenance claim of the wife. whether such claim is available against the joint family property, if so, under what circumstances, if a wife of a hindu husband died as a coparcener in a hindu joint family, whether his wife who inherits under sections 6 and 8 of the hindu succession act, 1956 is endowed with an additional right of ..... have effect with respect to any matter in which provision is made for this act. section 18(1) of hindu adoptions and maintenance act codified the personal obligation of a hindu to maintain his wife when it stated : subject to the provisions of this section, a hindu wife whether married before or after the commencement of this act, shall be entitled to be maintained by her husband during her lifetime.obligation ..... claiming maintenance from the joint family also.6. we must make a distinction between wife of a .....

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Dec 29 1989 (TRI)

income-tax Officer Vs. Smt. Jagrani Bai

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1990)34ITD54(Hyd.)

..... assessee could be rejected. learned counsel stated that even under adoption and maintenance act it is the legal responsibility of the mother to take care of her children. our attention was invited by the learned counsel to page 1123 of mulla's hindu law: 15th edition.commenting on the implication of section 20 of the hindu adoption and maintenance act, the learned author stated as under :- ...but the law ..... laid down in the section goes further than that and rules that not merely as male hindu as was the law previously applicable but a female hindu as well is now under a legal ..... . the learned departmental representative invited our attention to the provisions of section 64(1)(v) which prescribes as under:- 64. (1) in computing the total income of any individual, there shall be included all such income as arises directly or indirectly- (v) subject to the provisions of clause (i) of section 27, in a case not falling under clause (iii) of this ..... sub-section, to a minor child (not being a married daughter) of such individual, from assets transferred directly or indirectly to the minor child by such .....

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Oct 29 1986 (TRI)

Gift-tax Officer Vs. Smt. Adapa Veeraraghavamma

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1987)20ITD378(Hyd.)

..... gift land at the time of daughter's marriage. this is stated in the gift deed. possession of land was also given at the time of marriage. under section 20 of the hindu adoptions and maintenance act, 1956, there was a duty cast on the mother also to maintain her daughter. hence, the gift made is not liable to gift-tax.3. we have considered the ..... father as well as mother.5. the ratio laid down in the above cases would squarely apply. in our view under section 20 even a mother is under a legal obligation to maintain her daughter. section 3(b)(ii) of the hindu adoptions and maintenance act states as under : (ii) in the case of an unmarried daughter, also the reasonable expenses of and incident to ..... the provision made for the unmarried daughters towards their maintenance and marriage is not gift within the meaning of section 2(xii) of the act. in cgt v. basant kumar aditya vikram birla [1982] 137 itr 72, the calcutta high court held that the traditional concept of hindu law has been recognised by the hindu adoptions and maintenance act and the obligation of maintaining the daughter includes ..... can be said to be incident to the marriage. when the legislature enacted in section 3(b)(ii) that reasonable expenses of and incident to her marriage amount to maintenance, it was merely reenacting the position which prevailed under the general hindu law. therefore, both under the hindu adoptions and maintenance act as well as under the general hindu law the father is under an obligation to give .....

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Jun 18 1987 (TRI)

i. Markandeya Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1988)24ITD18(Hyd.)

..... allotted to her at the time of partition could be considered as provision made for her maintenance. in our view the share allotted to her at the time of partition should be treated as provision made in lieu of maintenance to her. under section 18 of the hindu adoptions and maintenance act, 1956, the wife is entitled to be maintained by her husband during her lifetime. since the ..... husband is bound to maintain his wife, provision could be made for her maintenance at the time of partition of the joint family properties. in cgt ..... v.valluru venkateswara rao, the andhra pradesh high court held that under the hindu law it .....

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Mar 24 1992 (TRI)

Gift-tax Officer Vs. Smt. Meka Chandramathi

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1992)42ITD90(Hyd.)

..... was a moral or a religious obligation of parents to perform the marriage of their daughter by incurring reasonable expenses therefor under hindu law was elevated to a statutory obligation under the hindu adoptions and maintenance act, 1956 (hereinafter called the maintenance act). section 20 of the maintenance act mandates that a person is under a legal obligation to maintain his wife, minor sons, unmarried daughters and old parents. the expression ..... family property for the benefit of the daughter and the son-in-law, and a gift made long after the marriage may be supported upon the ground that the gift when made fulfills that moral or religious obligation.from the above decision of the supreme court it is abundantly clear that it is the imperative duty and moral obligation of a ..... joint family property as a marriage provision can hardly be regarded as a gift since such a provision is compulsive under the hindu law and by no means voluntary in the proper sense of the term. again, since the karta, when he settles the property on the unmarried daughter, by the same token, discharges the obligation of the joint family estate to ..... in this behalf remains inchoate in the sense that these rights and obligations do not attach to specific property. when the members of the hindu joint family allot certain properties to the unmarried daughters of the family at the time of partition to discharge the binding obligation on them to maintain them and to get .....

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Dec 29 1987 (TRI)

Gift-tax Officer Vs. M. Hymavathamma

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1988)27ITD214(Hyd.)

..... in kartar singh v.surjan singh air 1974 sc 2161 held at page 2163 as follows: after the hindu adoptions and maintenance act, 1956 came into force there is no room for any customary adoption. section 4 of the act specifically provides that 'any text rule or interpretation of hindu law or any custom or usage as part of that law in force immediately before the commencement of that ..... act shall cease to have effect with respect to any matter which provision is made in that act'. therefore, the question ..... not investigate into the aspect whether sri dayakar reddy had been living with his father-in-law or not. it is further contended that after the passing of the hindu adoptions and maintenance act illatom adoption is no longer valid. it is also contended that the settlement by sri adinarayana reddy is in his capacity as a sole-surviving coparcener. therefore, it is contended that ..... point whether the gift deed in his favour is valid or not. according to us for two reasons it was valid. firstly, because in the land revenue appellate tribunal proceedings when the matter went up to the high court, the hon'ble high court in cr p no.1630 of 1982 and 631 of 1982 by their judgment dated 11-2 .....

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Sep 22 1984 (TRI)

Pusarla Narasaraju Vs. Assistant Controller of Estate

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1985)11ITD683(Hyd.)

..... b.kamalamma's case (supra), the madras high court was of the view that : . . .the statutory provisions under the hindu adoptions and maintenance act, 1956, providing for the obligation of a hindu father to perform and spend for the marriage of his unmarried daughter do not affect the daughter's independent right under her personal ..... this regard is independent of the father's personal obligation to get the daughter married. the statutory provisions under the hindu adoptions and maintenance act, 1956, providing for the obligation of a hindu father to perform and spend for the marriage of his unmarried daughter do not affect the daughter's independent right under ..... section 22(2) of the hindu adoptions and maintenance act. she had no choate or clear right against any specific property of the deceased when he was alive in respect of her claim for maintenance and her right is only personal in nature. it is only after she files a suit and obtains a decree with a charge for her maintenance ..... s interest in the joint family on the assumption of partition of the family immediately before his death. according to the learned counsel, the hindu adoptions and maintenance act, 1956, makes provision for dependent members of the family vis-a-vis the property of the deceased and not out of the property which the ..... 1. this appeal is directed against the order of the appellate controller, southern zone, madras, dated 27-7-1983, .passed in ed appeal no. 4 ed kka of 1981-82.2. according to the facts of this .....

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