https://www.taxtmi.com/caselaws?id=14854 The court ruled in favor of the Revenue, holding that the income of the spouse and minor child, as included under section 64, should be considered part of the total income of the assessee for taxation purposes. The judgment emphasized that the total income in the Finance Act is based on the total income computed under the Income-tax Act, and the provisions of section 64 must be followed for accurate tax assessment. en-us Tue, 15 Sep 1998 00:00:00 +0530 Thu, 23 Jul 2009 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14854 The court ruled in favor of the Revenue, holding that the income of the spouse and minor child, as included under section 64, should be considered part of the total income of the assessee for taxation purposes. The judgment emphasized that the total income in the Finance Act is based on the total income computed under the Income-tax Act, and the provisions of section 64 must be followed for accurate tax assessment. Case-Laws Income Tax Tue, 15 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14854