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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Clubbing of income: assets transferred without adequate consideration for benefit of son's wife are taxed in transferor's hands.</h1> Clubbing under Section 64(1)(viii) treats income from assets transferred to a person or AOP for the benefit of the transferor's son's wife as the transferor's income where the transfer is without adequate consideration and the beneficiary is a legally wedded wife.

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