https://www.taxtmi.com/caselaws?id=62122 Deposits standing in the names of minor children were not includible in the assessee's income under section 64(1)(i) because the Department failed to establish any basis for disregarding the wife's explanation that the funds were her own and had already been returned in her income. On the recorded facts, there was no reasoned ground to club the amount in the assessee's hands merely because he was the husband. The addition was therefore deleted and the proposed inclusion was held unsustainable. en-us Fri, 06 Jan 1978 00:00:00 +0530 Tue, 18 Jan 2011 11:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62122 Deposits standing in the names of minor children were not includible in the assessee's income under section 64(1)(i) because the Department failed to establish any basis for disregarding the wife's explanation that the funds were her own and had already been returned in her income. On the recorded facts, there was no reasoned ground to club the amount in the assessee's hands merely because he was the husband. The addition was therefore deleted and the proposed inclusion was held unsustainable. Case-Laws Income Tax Fri, 06 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62122