https://www.taxtmi.com/caselaws?id=13007 The High Court ruled in favor of the Revenue, holding that the salary paid to the husband by the firm should be included in the wife's income under section 64(1)(i) of the Income-tax Act. The Court emphasized that the husband's salary increase was directly linked to the partnership agreement, and once he became a partner, his prior employment status was irrelevant. The Court concluded that the Tribunal had erred in not considering the partnership deed as the primary agreement governing the husband's salary. en-us Fri, 20 Apr 2001 00:00:00 +0530 Mon, 25 May 2009 18:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13007 The High Court ruled in favor of the Revenue, holding that the salary paid to the husband by the firm should be included in the wife's income under section 64(1)(i) of the Income-tax Act. The Court emphasized that the husband's salary increase was directly linked to the partnership agreement, and once he became a partner, his prior employment status was irrelevant. The Court concluded that the Tribunal had erred in not considering the partnership deed as the primary agreement governing the husband's salary. Case-Laws Income Tax Fri, 20 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13007