https://www.taxtmi.com/caselaws?id=18294 Agricultural income from lands standing in the wife's name was held liable to be clubbed with the husband's income because the wife failed to prove an independent source of acquisition; purchase deeds and mortgages alone were insufficient, and adverse inference was justified where no accounts or bank records were produced. By contrast, income from 50 cents of land settled on the wife by her father before marriage could not be clubbed, since the title was shown to be her separate property. The revised assessment was therefore sustained except for exclusion of income from that settled land. en-us Tue, 26 Sep 1995 00:00:00 +0530 Wed, 30 Sep 2009 10:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18294 Agricultural income from lands standing in the wife's name was held liable to be clubbed with the husband's income because the wife failed to prove an independent source of acquisition; purchase deeds and mortgages alone were insufficient, and adverse inference was justified where no accounts or bank records were produced. By contrast, income from 50 cents of land settled on the wife by her father before marriage could not be clubbed, since the title was shown to be her separate property. The revised assessment was therefore sustained except for exclusion of income from that settled land. Case-Laws Income Tax Tue, 26 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18294