Clubbing of spouse's income denied where section 64 applies only to an individual, not to a Hindu undivided family.

Income earned by the wife of a karta could not be clubbed in the hands of a Hindu undivided family under section 64(1)(i) because the provision applies only while computing the total income of an individual. The karta's partnership interest was held in his representative capacity on behalf of the HUF, not in his personal capacity, and the assessee before the authority was the HUF itself. As that statutory precondition was absent, the wife's income was excluded from the HUF's assessment.

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Issues: Whether income earned by the wife of the karta of a Hindu undivided family could be included in the hands of the HUF under section 64(1)(i) of the Income-tax Act, 1961.

Analysis: The assessee was assessed as a Hindu undivided family, and the karta became a partner in the firm in his representative capacity on behalf of the HUF, not in his individual capacity. Section 64 permits inclusion only in computing the total income of an individual. Since the assessee before the authority was an HUF and not an individual, the statutory condition for clubbing of the wife's income was not satisfied.

Conclusion: The income arising to the wife could not be included in the total income of the HUF and had to be excluded from its assessment.

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