Supreme Court Upholds Income Tax Department in Hyderabad Jagir Abolition Case — Interim Maintenance Allowances Taxable as Income. Interim maintenance allowances under Section 14 of the Hyderabad (Abolition of Jagirs) Regulation, 1358F were held to be revenue receipts distinct from the commutation sum under the Hyderabad Jagirs (Commutation) Regulation, 1359F, and therefore taxable under the Income-tax Act, 1922....
The litigation arose from the abolition of jagirs in the former State of Hyderabad and the tax treatment of interim maintenance allowances paid to the former Jagirdar. The appellant, the proprietor of...




