COMMISSIONER OF INCOME TAX Vs. JAYALAKSHMI DURAISWAMY MRS

JUDGEMENT

(1.) -

(2.) THIS is a reference under the Indian Income-tax Act. The assessee is the widow of one Duraiswamy, who died on August 20, 1949. He had no male issues but had three daughters, who were minors at the time of his death. His last will and testament is dated May 4, 1949. The assessee has been appointed as executrix under the will to carry out the directions contained therein. The last assessment of Duraiswamy as an individual was for the assessment year 1949-50. Thereafter, up to the assessment year 1953-54, the assessments were made on his widow as executrix of his estate. From the assessment year 1954-55 onwards she has been assessed in her own name in the status of an individual. In accordance with the directions contained in the will, to which we shall refer later in detail, the widow (the assessee) claimed to have spends a sum of Rs. 30,875 towards the maintenance of her daughters in the accounting year relevant to the assessment year 1954-55 and sought to have this amount deducted in the computation of her total income. The Income-tax Officer disallowed the claim in the view that the expenses incurred by the assessee amounted merely to application of income after its receipt by her. The assessee made a similar claim in a sum of Rs. 32,456 in the assessment year 1955-56 but that again was disallowed by the Income-tax officer. These decisions by the department became final in regard to the two assessment years 1954-55 and 1955-56.

(3.) THE answer to the question must entirely depend on the proper interpretation of the terms of the will of the deceased, Duraiswamy, dated May 4, 1949. We shall now set out the relevant portions of the will :