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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: inclusion of income and losses from transferred assets in the transferor's taxable income under original heads.</h1> Clubbing of income requires inclusion in the transferor's total income of income or loss from assets transferred to specified persons, continuing despite conversion or sale; losses and capital gains are clubbed, income retains its original head for classification, deductions are allowed before clubbing, loans are excluded as transfers, and where transferred funds are invested in a business by spouse or daughter in law the clubbable share is A/B x C, with partnership interest clubbable but profit share exempt and salary not clubbable.

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