Income Tax Returns May Not Be Accurate Guide To Determine Real Income Of Parties Engaged In Matrimonial Conflict : Supreme Court says

"It is well-settled that income tax returns do not necessarily furnish an accurate guide of the real income. Particularly, when parties are engaged in a matrimonial conflict, there is a tendency to underestimate income. Hence, it is for the Family Court to determine on a holistic assessment of the evidence what would be the real income of the second respondent so as to enable the appellants to live in a condition commensurate with the status to which they were accustomed during the time when they were staying together. The two children are aged 17 and 15 years, respectively, and their needs have to be duly met".

Case: Kiran Tomar vs State of Uttar Pradesh, 2022