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of <h1>Husband not liable for wife's income in firm partnership. Section 64(1)(i) not applicable.</h1> <h3>Jardarali Versus Commissioner Of Income-Tax</h3> Jardarali Versus Commissioner Of Income-Tax - [1988] 170 ITR 424, 65 CTR 15, 35 TAXMANN 145 The High Court of Madhya Pradesh ruled that the income of the wife should not have been clubbed with the husband's income as he was not a partner in the firm where she had a share. The court held that Section 64(1)(i) of the Income-tax Act was not applicable in this case. The court's decision was in favor of the assessee.
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