https://www.taxtmi.com/caselaws?id=5751 Section 64 operated as an anti-avoidance clubbing provision, so income from house property transferred by a husband to his wife was includible in the husband's total income where the transfer was without adequate consideration and no agreement to live apart was found. The validity of the gift under Muslim personal law did not prevent inclusion because the statutory conditions were satisfied on the facts. The income was therefore correctly clubbed in the assessee's hands, with the issue decided in favour of the Revenue. en-us Tue, 11 Nov 1997 00:00:00 +0530 Thu, 27 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5751 Section 64 operated as an anti-avoidance clubbing provision, so income from house property transferred by a husband to his wife was includible in the husband's total income where the transfer was without adequate consideration and no agreement to live apart was found. The validity of the gift under Muslim personal law did not prevent inclusion because the statutory conditions were satisfied on the facts. The income was therefore correctly clubbed in the assessee's hands, with the issue decided in favour of the Revenue. Case-Laws Income Tax Tue, 11 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5751