Receipt of alimony from ex-husband is nothing but Gift and is exempt

Prema G. Sanghvi Vs. ITO (ITAT Mumbai) It is not disputed that the assessee was the legally wedded wife of Mr. Zaun. It is also not disputed that the said marriage was performed as per the Hindu customary rights. It is also not disputed that the said marriage was dissolved on 20-6-1978 as per the provisions of Hindu Marriage Act. Under the Hindu Law, a wife has a preexisting right of maintenance and alimony. The said right exists even after divorce from the husband. So far the granting of divorce under the German Law is concerned, the learned Commissioner (Appeals) has discussed at length abou...