https://www.taxtmi.com/caselaws?id=16664 The High Court ruled in favor of the respondent-assessee, holding that the income should not be clubbed with her husband's as it had already been assessed in his hands. The court emphasized that tax should be imposed on the individual who actually earned the income, prohibiting successive assessments of the same income in different hands. The previous judgment upholding the clubbing of income in the husband's hands was considered, leading to a decision in favor of the assessee and against the Department, with no costs awarded. en-us Tue, 29 Jul 1997 00:00:00 +0530 Wed, 09 Sep 2009 12:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16664 The High Court ruled in favor of the respondent-assessee, holding that the income should not be clubbed with her husband's as it had already been assessed in his hands. The court emphasized that tax should be imposed on the individual who actually earned the income, prohibiting successive assessments of the same income in different hands. The previous judgment upholding the clubbing of income in the husband's hands was considered, leading to a decision in favor of the assessee and against the Department, with no costs awarded. Case-Laws Income Tax Tue, 29 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16664