| 10/2/2012 |
HOME
FSS
Downloads
|
| Board of Special Commissioners - Cases |
| Case No. 11/51 |
Decided: 14 July, 1951 |
   |
|
Deduction in respect of dependent relative; definition of "child" who can qualify for a deduction - article 22(1)(b) and (c), now repealed, Income Tax Act
|
Appellant claimed a deduction in respect of a dependent relative. He had contributed towards the upkeep of the family of his sister, whose husband was unemployed. Besides, he had been allowed such deduction before.
The Board noted that the husband of taxpayer's sister had income which amounted to twice the amount which served as the qualifying test for a dependent. Therefore, the Board held that the article 22(1)(b) deduction was not due.
Appellant brought forward various other arguments in support of his claim:
- he had contributed towards the maintenance not only of his sister and her husband but also of their children (dismissed by the Board as article 22(1)(b) did not contemplate a deduction for a dependent relative's children);
- even if not legally due, the deduction was to be allowed on humanitarian grounds (also rejected by the Board);
- he was obliged to maintain his sister, otherwise either she or her husband could suit him for such payments (the Board remarked that in the absence of a specific Court judgment appellant was not bound to maintain his sister).
Finally the Board also held that the fact that taxpayer had been allowed such deduction by mistake in the past did not mean that such mistake was to continue.
|
|
|
|
|