https://www.taxtmi.com/caselaws?id=276981 Section 4(2) of the Income-tax Act, 1922 treated remittances received by a resident wife from her non-resident husband out of his income as her accrued income. The provision remained within the legislative power to tax income because the legal fiction shifted the tax incidence without changing the subject of taxation from income to remittance. Its separate treatment of spousal remittances was regarded as rationally connected with taxing income and therefore consistent with equality requirements. The fiction also excluded incompatible exemptions and privileges, including the exemption otherwise available for certain receipts. en-us Thu, 15 Dec 1955 00:00:00 +0530 Wed, 21 Nov 2018 15:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276981 Section 4(2) of the Income-tax Act, 1922 treated remittances received by a resident wife from her non-resident husband out of his income as her accrued income. The provision remained within the legislative power to tax income because the legal fiction shifted the tax incidence without changing the subject of taxation from income to remittance. Its separate treatment of spousal remittances was regarded as rationally connected with taxing income and therefore consistent with equality requirements. The fiction also excluded incompatible exemptions and privileges, including the exemption otherwise available for certain receipts. Case-Laws Income Tax Thu, 15 Dec 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276981