https://www.taxtmi.com/caselaws?id=67576 Explanation 3 to section 64(1) applies only to clauses (iv) and (v) and cannot be extended by interpretation to clause (vi); taxing provisions cannot be enlarged beyond their express language, so the daughter's-in-law share of profit was not includible in the assessee's income under section 64(1)(vi). The deposit of the gifted amount with the firm also lacked the direct nexus needed to treat it as part of the partner-inclusion rule, reinforcing that the income could not be clubbed in the assessee's hands. en-us Thu, 15 Jul 1982 00:00:00 +0530 Fri, 11 Mar 2011 14:05:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67576 Explanation 3 to section 64(1) applies only to clauses (iv) and (v) and cannot be extended by interpretation to clause (vi); taxing provisions cannot be enlarged beyond their express language, so the daughter's-in-law share of profit was not includible in the assessee's income under section 64(1)(vi). The deposit of the gifted amount with the firm also lacked the direct nexus needed to treat it as part of the partner-inclusion rule, reinforcing that the income could not be clubbed in the assessee's hands. Case-Laws Income Tax Thu, 15 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67576