https://www.taxtmi.com/caselaws?id=15701 Clubbing of a wife's agricultural income in the husband's hands was held unsustainable because section 9(2)(a)(iii) applies only where the Revenue proves a transfer by the husband to the wife, directly or indirectly, without adequate consideration or in connection with an agreement to live apart. The lands here were separately purchased in the spouses' own names and had been assessed separately for years, with no transfer from husband to wife. In the absence of any such transfer, adequacy of consideration was irrelevant, and the Revenue could not reopen the wife's independent title to property bought from a third party in her own name. en-us Wed, 01 Oct 1997 00:00:00 +0530 Thu, 27 Aug 2009 11:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15701 Clubbing of a wife's agricultural income in the husband's hands was held unsustainable because section 9(2)(a)(iii) applies only where the Revenue proves a transfer by the husband to the wife, directly or indirectly, without adequate consideration or in connection with an agreement to live apart. The lands here were separately purchased in the spouses' own names and had been assessed separately for years, with no transfer from husband to wife. In the absence of any such transfer, adequacy of consideration was irrelevant, and the Revenue could not reopen the wife's independent title to property bought from a third party in her own name. Case-Laws Income Tax Wed, 01 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15701