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of <h1>Wife's partnership income not assessable under section 64</h1> The High Court of Madras held that the wife's share income from a partnership firm should not be considered as the assessee's income under section 64 of ... Total Income, HUF, Firm The High Court of Madras ruled that the share income of the wife from a partnership firm cannot be included in the income of the assessee under section 64 of the Income-tax Act if the assessee is a partner in a representative capacity. The decision was based on the Supreme Court case CIT v. Shri Om Prakash [1996] 217 ITR 785. The court held in favor of the assessee, stating that the provisions of section 64 cannot be invoked in such cases.
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