https://www.taxtmi.com/caselaws?id=15604 The High Court ruled in favor of the assessee in a tax case involving the assessment of salary income received by a partner in a firm and the clubbing of the partner's wife's share income with the partner's salary income. The court held that the wife's share income should not be clubbed with the partner's salary income under section 64(1)(i) of the Income-tax Act, emphasizing the separate assessment of income for the Hindu undivided family. Relying on precedent, the court concluded that the spouse's income from the partnership firm should not be included in the partner's individual assessment, resulting in a judgment in favor of the assessee. en-us Fri, 09 Jan 1998 00:00:00 +0530 Wed, 26 Aug 2009 13:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15604 The High Court ruled in favor of the assessee in a tax case involving the assessment of salary income received by a partner in a firm and the clubbing of the partner's wife's share income with the partner's salary income. The court held that the wife's share income should not be clubbed with the partner's salary income under section 64(1)(i) of the Income-tax Act, emphasizing the separate assessment of income for the Hindu undivided family. Relying on precedent, the court concluded that the spouse's income from the partnership firm should not be included in the partner's individual assessment, resulting in a judgment in favor of the assessee. Case-Laws Income Tax Fri, 09 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15604