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of <h1>High Court directs Tribunal on income inclusion rule under Income-tax Act</h1> The High Court of Orissa directed the Tribunal to reconsider the case regarding the inclusion of salary income in the wife's income under section ... Appeal To Tribunal, Total Income The High Court of Orissa was asked to adjudicate on whether the salary income of an assessee should be included in his wife's income under section 64(1)(ii) of the Income-tax Act, 1961. The Assessing Officer and Commissioner of Income-tax (Appeals) held that the proviso to section 64(1)(ii) applied, but the Tribunal assessed the income in the hands of the assessee based on an amendment to Explanation 1. The High Court directed the Tribunal to reconsider the case in light of the proviso before considering the amended Explanation 1.
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