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        Gift to Spouse Pre-Marriage Not Taxable

        Commissioner Of Income-Tax Versus Ashok Kumar

        Commissioner Of Income-Tax Versus Ashok Kumar - [1996] 217 ITR 251, 130 CTR 584, 84 TAXMANN 138 The High Court of Allahabad ruled that a gift made by an assessee to his spouse before marriage is not covered by section 64 of the Income-tax Act. The Income-tax Tribunal's decision was upheld, and the addition of interest to the assessee's income was deleted. The court emphasized that income derived from a gift to a spouse is only included in the assessee's income if the gift is made after marriage.

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