https://www.taxtmi.com/caselaws?id=70106 The Appellate Tribunal ITAT MADRAS-C ruled in a case concerning the inclusion of a wife's share income in her husband's income under section 64(1)(i) of the Income-tax Act, 1961. The Tribunal upheld the Appellate Authority's decision to exclude the wife's share income from the husband's income. This decision was based on conflicting interpretations among different High Courts regarding the term 'individual' in section 64(1)(i), with the Tribunal favoring interpretations that distinguished between an individual and a Hindu Undivided Family for income clubbing purposes. en-us Mon, 30 Jan 1984 00:00:00 +0530 Thu, 14 Apr 2011 13:59:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70106 The Appellate Tribunal ITAT MADRAS-C ruled in a case concerning the inclusion of a wife's share income in her husband's income under section 64(1)(i) of the Income-tax Act, 1961. The Tribunal upheld the Appellate Authority's decision to exclude the wife's share income from the husband's income. This decision was based on conflicting interpretations among different High Courts regarding the term 'individual' in section 64(1)(i), with the Tribunal favoring interpretations that distinguished between an individual and a Hindu Undivided Family for income clubbing purposes. Case-Laws Income Tax Mon, 30 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70106