https://www.taxtmi.com/caselaws?id=62084 Under the Explanation to section 64(1), the assessing authority must first compare the husband's and wife's total incomes before including the spouse's share income, and the clubbed income is to be assessed in the hands of the spouse whose pre-clubbed total income is greater. On the facts noted, the husband's income exceeded the wife's even before clubbing, so the Commissioner's contrary interpretation was rejected and inclusion of the wife's share income in the husband's assessment was treated as proper. en-us Tue, 27 Apr 1976 00:00:00 +0530 Tue, 18 Jan 2011 10:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62084 Under the Explanation to section 64(1), the assessing authority must first compare the husband's and wife's total incomes before including the spouse's share income, and the clubbed income is to be assessed in the hands of the spouse whose pre-clubbed total income is greater. On the facts noted, the husband's income exceeded the wife's even before clubbing, so the Commissioner's contrary interpretation was rejected and inclusion of the wife's share income in the husband's assessment was treated as proper. Case-Laws Income Tax Tue, 27 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62084