You are speaking of "ALIMONY". As per the ruling of Bombay High Court in the case of Pincess Maheswari Devi of Pratapgarh, Poona Vs. Commissioner of Income-tax [1984]147 ITR 258 wherein it has been held that one time alimony received is a capital receipt and is not taxable. Monthly alimony is an income and is taxable.
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