Supreme Court rules spouse's income not includible under Income-tax Act

The Supreme Court dismissed the appeal in favor of the assessee, ruling that income from the husband of the assessee in a representative capacity was not liable for inclusion under section 64 of the Income-tax Act, 1961.

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The Supreme Court dismissed the appeal in favor of the assessee, citing a previous judgment. The question was regarding the inclusion of income from the husband of the assessee in a representative capacity, which was found not liable under section 64 of the Income-tax Act, 1961.

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