https://www.taxtmi.com/caselaws?id=64688 The Tribunal allowed the appeal in favor of the assessee, holding that the income generated by the daughter-in-law as a partner in a firm should not be included in the assessee's total income under Section 64(1)(vi) of the Income Tax Act. The Tribunal found that the income had only a remote connection with the gift made by the assessee, overturning the decision of the Commissioner (Appeals) and directing modification of the assessment accordingly. en-us Wed, 23 Apr 1986 00:00:00 +0530 Wed, 09 Feb 2011 13:02:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64688 The Tribunal allowed the appeal in favor of the assessee, holding that the income generated by the daughter-in-law as a partner in a firm should not be included in the assessee's total income under Section 64(1)(vi) of the Income Tax Act. The Tribunal found that the income had only a remote connection with the gift made by the assessee, overturning the decision of the Commissioner (Appeals) and directing modification of the assessment accordingly. Case-Laws Income Tax Wed, 23 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64688