Clubbing of wife's income requires a recorded finding linking it to her firm membership with her husband.

A wife's agricultural income cannot be clubbed with the assessee's income under section 9(2)(a)(i) of the Tamil Nadu Agricultural Income-tax Act, 1955 unless there is a recorded factual finding that the income arose directly or indirectly from her membership in a firm in which her husband was a partner. In the absence of that foundational finding, the statutory precondition for clubbing is not met. Where the material supports two views, the interpretation favourable to the assessee prevails, and the clubbing provision cannot be invoked on an insufficient factual basis.

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Issues: Whether the wife's share income could be clubbed with the assessee's agricultural income under section 9(2)(a)(i) of the Tamil Nadu Agricultural Income-tax Act, 1955 in the absence of a factual finding that such income arose from her membership in a firm in which her husband was a partner.

Analysis: The statutory provision permits inclusion of a wife's agricultural income only where it arises directly or indirectly from her membership in a firm of which her husband is a partner. No authority recorded any finding that the wife derived agricultural income from such membership. In the absence of this factual foundation, the precondition for invoking the clubbing provision was not satisfied. Where two views are possible on the material, the view favourable to the assessee must prevail.

Conclusion: The clubbing of the wife's income was not permissible on the facts found, and the Tribunal's view in favour of the assessee was correct.

Ratio Decidendi: A wife's income cannot be included under section 9(2)(a)(i) unless there is a recorded finding that the income arose from her membership in a firm of which her husband was a partner; in the absence of such factual basis, the assessee is entitled to the benefit of the more favourable view.

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