https://www.taxtmi.com/caselaws?id=65701 Income earned by the wife of a karta could not be clubbed in the hands of a Hindu undivided family under section 64(1)(i) because the provision applies only while computing the total income of an individual. The karta's partnership interest was held in his representative capacity on behalf of the HUF, not in his personal capacity, and the assessee before the authority was the HUF itself. As that statutory precondition was absent, the wife's income was excluded from the HUF's assessment. en-us Sat, 04 Nov 1978 00:00:00 +0530 Fri, 18 Feb 2011 14:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65701 Income earned by the wife of a karta could not be clubbed in the hands of a Hindu undivided family under section 64(1)(i) because the provision applies only while computing the total income of an individual. The karta's partnership interest was held in his representative capacity on behalf of the HUF, not in his personal capacity, and the assessee before the authority was the HUF itself. As that statutory precondition was absent, the wife's income was excluded from the HUF's assessment. Case-Laws Income Tax Sat, 04 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65701