https://www.taxtmi.com/caselaws?id=21854 A wife's agricultural income cannot be clubbed with the assessee's income under section 9(2)(a)(i) of the Tamil Nadu Agricultural Income-tax Act, 1955 unless there is a recorded factual finding that the income arose directly or indirectly from her membership in a firm in which her husband was a partner. In the absence of that foundational finding, the statutory precondition for clubbing is not met. Where the material supports two views, the interpretation favourable to the assessee prevails, and the clubbing provision cannot be invoked on an insufficient factual basis. en-us Fri, 22 Mar 1991 00:00:00 +0530 Wed, 02 Dec 2009 12:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21854 A wife's agricultural income cannot be clubbed with the assessee's income under section 9(2)(a)(i) of the Tamil Nadu Agricultural Income-tax Act, 1955 unless there is a recorded factual finding that the income arose directly or indirectly from her membership in a firm in which her husband was a partner. In the absence of that foundational finding, the statutory precondition for clubbing is not met. Where the material supports two views, the interpretation favourable to the assessee prevails, and the clubbing provision cannot be invoked on an insufficient factual basis. Case-Laws Income Tax Fri, 22 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21854