| 22/8/2008 |
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| Board of Special Commissioners - Cases |
| Case No. 19/52 |
Decided: 30 September, 1953 |
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Appellant not allowed a "married" allowance - his spouse derived income of her own therefore appellant had not wholly maintained her - article 22(1)(a), now repealed, Income Tax Act
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Appellant was estranged from his spouse by mutual agreement. The community of acquests was liquidated and, according to the agreement, appellant was bound to pay her an alimony. He claimed that he should be given the married allowance (Lm420) as he was wholly maintaining her.
The Commissioner contended that appellant was due only the single allowance (Lm240) as it was not true that he was wholly maintaining his spouse nor that they were living together.
The Board noted that appellant's spouse derived a small income from rents. Although this income was indeed small, it was however enough to preclude the deduction as this meant that she was not wholly maintained by him. Besides it was evident that the two were not living together.
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