Maintenance of Wife – ESOPs encashed by husband every year is income to fix maintenance amount
The wife had filed the MC seeking divorce under Section 38 of the Special Marriage Act, seeking pendente lite maintenance of Rs.1,75,438/- both for herself and the minor son, the educational expenses of the minor child, one time reimbursement of Rs.6,60,000/-expenses incurred towards setting up the residence, maintenance and keeping up of the child and also one time litigation expenses of Rs.3,50,000/- pending disposal of the petition. According to the wife, the wife had filed a statement of assets and liabilities.
the husband had suppressed the material facts before the Court. According to him, the salary is Rs.2,90,000/- and odd. But as per the Income Tax Returns, the husband’s salary is Rs.91,34,121/-. Gross total income is Rs.90,84,121/-. The aggregate of deductible amount is Rs.22,48,852/- Total taxable income is Rs.88,35,269/-. Net tax payable is Rs.26,89,065/-. It is submitted that after deducting the tax, the income of the husband is Rs.61,46,204/-(88,35,269 -26,89,065) that is more than an amount of Rs.5,00,000/-. But before the Court the husband has not stated the correct facts.
This HC-KAR – 16 – NC: 2026:KHC:53083 CNR: KAHC010110232026 WP No. 5358 of 2026 C/W WP No. 4253 of 2026 Court has perused the income tax returns, and every year he is getting an amount of Rs. 20 to 28 lakhs by selling the shares and it is part of the husband’s income, though he may not be getting it every month. That has to be considered as his income. The wife has relied on the judgment of the Delhi High Court in the case of Nayanika Thukar Mehta, referred supra, and Deepa Joshi Vs. Gaurav Joshi, referred supra. This Court is of the view that the said judgment applies to the facts of the present case.
