https://www.taxtmi.com/caselaws?id=61767 The Tribunal allowed the appeal in part, ruling that the share income of the husband for the period when the assessee was a partner should be included in her income, but not for the period after she ceased to be a partner. The Tribunal held that for section 64(1)(i) to apply, the assessee must have been a partner when the share income accrued to the spouse, emphasizing the timing of when income accrues in a partnership. en-us Wed, 13 Feb 1985 00:00:00 +0530 Fri, 14 Jan 2011 17:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61767 The Tribunal allowed the appeal in part, ruling that the share income of the husband for the period when the assessee was a partner should be included in her income, but not for the period after she ceased to be a partner. The Tribunal held that for section 64(1)(i) to apply, the assessee must have been a partner when the share income accrued to the spouse, emphasizing the timing of when income accrues in a partnership. Case-Laws Income Tax Wed, 13 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61767