The Supreme Court of India has ruled that voluntary deductions such as Provident Fund (PF) and Employee Stock Purchase Plans (ESPPs) cannot be treated as compulsory deductions to reduce a husband’s disposable income when determining maintenance payments. A bench comprising Justice Sanjay Karol and Justice N. Kotiswar Singh ruled on an appeal filed by a wife seeking enhanced maintenance for her two minor sons and personal maintenance following her diagnosis of aggressive breast cancer. The apex court enhanced the total monthly child maintenance from ₹1,25,000/- to ₹1,50,000/- (₹75,000/- per child) with effect from January 1, 2025, and increased the interim personal maintenance for the wife to ₹30,000/- per month.
Background of the Case
The marriage between the Appellant-wife, Harpreet Sawhney, and the Respondent-husband, Puneet Sharma, was solemnized on December 9, 2004, according to Sikh rites in New Delhi. Two sons were born out of the wedlock, in January 2011 and July 2014. The matrimonial relationship subsequently deteriorated, and on June 21, 2018, the husband left the wife and children.
The wife filed a divorce petition under Section 13(1)(ia) of the Hindu Marriage Act, 1955, before the Additional Principal Judge, Family Court, West District, Tis Hazari, Delhi, along with an application under Sections 24 and 26 of the Act seeking interim maintenance pendente lite of ₹2,00,000/- per month for herself and the two minor children, alongside litigation costs.
On January 8, 2021, the Family Court declined maintenance to the wife, observing her net monthly income was ₹91,000/- while she resided in the flat and paid mortgage EMIs of ₹48,888/-, whereas the husband’s net income was ₹2,70,000/-. However, the court granted child maintenance of ₹37,000/- per child per month from September 17, 2019, to December 31, 2020, and enhanced it to ₹40,000/- per child per month from January 1, 2021. The Delhi High Court affirmed this order on March 23, 2021.
Subsequent applications were filed by both parties, including requests for visitation, maintenance reduction, and car ownership transfers. On October 6, 2022, the wife sought an enhancement of child maintenance to ₹85,000/- per child per month (total ₹1,70,000/- per month) citing documented monthly expenses of ₹1,66,847/- and increased school fees. On July 12, 2024, the Family Court enhanced the maintenance to ₹50,000/- per child per month with effect from April 2024.
The wife challenged the Family Court’s order before the Delhi High Court. During the pendency of the appeal, she was diagnosed with aggressive breast cancer on August 16, 2024. On December 10, 2024, the High Court directed the husband to pay ₹20,000/- per month towards interim maintenance to the wife. Due to repeated non-compliance and absence by the husband, the High Court initiated contempt proceedings against him. On August 14, 2025, the High Court disposed of the appeal and contempt proceedings, enhancing child maintenance to ₹1,25,000/- per month for both children combined, while closing the contempt proceedings after the husband tendered an unconditional apology and gave an undertaking to transfer the ownership of a Mahindra XUV500 car to the wife. A clarification order dated September 2, 2025, granted the husband six months to clear accrued arrears. Dissatisfied with the quantum and orders, the wife appealed to the Supreme Court.
Arguments of the Parties
Counsel for the Appellant-wife submitted before the Supreme Court that undisputed evidence showed the combined monthly expenses of the children alone amounted to ₹1,66,847/- per month, over and above household obligations. It was further argued that deductions claimed by the husband included voluntary contributions such as Employee Stock Purchase Plans (ESPPs), which could not be treated as compulsory deductions to reduce his monthly net income for fixing maintenance. Additionally, the wife’s counsel highlighted her deteriorating health due to aggressive breast cancer, which directly impacted her ability to cover the financial shortfall for the minor children.
The Respondent-husband contended before the lower courts and High Court that the expenses claimed were exorbitant, disputing the mortgage EMI calculations and alleging that compulsory monthly deductions from his salary reduced his disposable earnings. In the High Court’s order dated August 14, 2025, the husband’s income statement was recorded as follows:
“On the other hand, the Respondent who has appeared in-person states that apart from his salary, which according to him is close to Rs. 4,00,000/- per month, he is also getting a bonus on an average @ Rs.6,00,000/- per annum. Thus, his monthly income is estimated to be Rs.4,50,000/- (approx.). Out of this monthly income, Rs. 1,64,856/- is required to be deducted towards compulsory deductions, including income tax, provident fund, professional tax, etc. He is left with Rs.2,80,000/- (approx.) every month.”
Court’s Analysis
The Supreme Court examined the nature of the salary deductions claimed by the husband and held that voluntary financial contributions cannot be categorized as compulsory liabilities to lower the maintenance amount.
Analyzing the distinction between mandatory taxes and voluntary contributions, the bench observed:
“We find that deductions of Provident Fund and ESPPs are ultimately benefits that would be passed on to the Respondent-husband. Unlike Income Tax payment or professional taxes which are mandatory taxes, PFs and ESPPs are not permanent charges but rather will accrue into the account of the Respondent-husband which can be withdrawn by the depositor in the future.”
The court also expressed mindfulness regarding the heavy medical costs incurred for the cancer treatment of the wife, who is actively raising both minor children residing with her. Noting that the High Court’s final order dated August 14, 2025, omitted the ₹20,000/- per month interim personal maintenance awarded to the wife on December 10, 2024, the Supreme Court deemed it necessary to intervene and enhance this amount to address her medical care.
Supreme Court Decision
The Supreme Court held that the quantum fixed by the High Court required reconsideration. Consequently, the Court passed the following directions:
- Child Maintenance: Enhanced the monthly maintenance for both children to a total of ₹1,50,000/- (₹75,000/- per child) with effect from January 1, 2025. The Court noted that this will not preclude the wife from seeking further enhancement if circumstances change.
- Personal Maintenance: Enhanced the interim personal maintenance for the wife to ₹30,000/- per month, considering her ongoing medical expenses.
- Vehicle Transfer: Directed the husband to fulfill his undertaking to execute necessary documents for transferring ownership of the vehicle within three months from the date of the order.
The Civil Appeals were disposed of accordingly.
Case Details
- Case Title: Harpreet Sawhney v. Puneet Sharma
- Case No.: Civil Appeal Nos. of 2026 (Arising out of Special Leave Petition (Civil) Nos. 31815-31816 of 2025)
- Bench: Justice Sanjay Karol, Justice N. Kotiswar Singh
- Date: August 10, 2026
