https://www.taxtmi.com/highlights?id=24585 Treatment to the over all income of the assessee as belonging to his wife, received in UK which was only remitted to India and clubbing these receipts in the hands of the assessee under section 64 - As per section 5(2), this income accrued or arise outside India. Thus there is no tax in the case of the assessee. - No clubbing - AT en-us Mon, 07 Sep 2015 08:41:09 +0530 Mon, 07 Sep 2015 08:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24585 Treatment to the over all income of the assessee as belonging to his wife, received in UK which was only remitted to India and clubbing these receipts in the hands of the assessee under section 64 - As per section 5(2), this income accrued or arise outside India. Thus there is no tax in the case of the assessee. - No clubbing - AT Highlights Income Tax Mon, 07 Sep 2015 08:41:09 +0530 https://www.taxtmi.com/highlights?id=24585