https://www.taxtmi.com/caselaws?id=62185 The Tribunal ruled in favor of the assessee, stating that share income accrues in a partnership only when the accounts are closed. Therefore, the husband's share income should be clubbed with the assessee's income only for the period when the assessee was a partner in the firm, from June 1, 1975, to November 30, 1975. Share income after the assessee ceased to be a partner, from January 1, 1976, to May 31, 1976, should not be included in the assessee's income. en-us Wed, 13 Mar 1985 00:00:00 +0530 Tue, 18 Jan 2011 14:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62185 The Tribunal ruled in favor of the assessee, stating that share income accrues in a partnership only when the accounts are closed. Therefore, the husband's share income should be clubbed with the assessee's income only for the period when the assessee was a partner in the firm, from June 1, 1975, to November 30, 1975. Share income after the assessee ceased to be a partner, from January 1, 1976, to May 31, 1976, should not be included in the assessee's income. Case-Laws Income Tax Wed, 13 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62185