https://www.taxtmi.com/caselaws?id=24517 The High Court of Madhya Pradesh ruled in favor of the assessee, holding that the daughter-in-law's income from the partnership firm should not be included in the assessee's total income under section 64(1)(vi) of the Income-tax Act, 1961. The court determined that the daughter-in-law's income primarily arose from her participation as a partner in the firm, not from the gift made by the assessee. The decision was supported by previous judgments and distinguished from the Revenue's arguments. The reference was answered affirmatively for the assessee, with no order as to costs. en-us Mon, 21 Nov 1988 00:00:00 +0530 Wed, 20 Jan 2010 16:46:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24517 The High Court of Madhya Pradesh ruled in favor of the assessee, holding that the daughter-in-law's income from the partnership firm should not be included in the assessee's total income under section 64(1)(vi) of the Income-tax Act, 1961. The court determined that the daughter-in-law's income primarily arose from her participation as a partner in the firm, not from the gift made by the assessee. The decision was supported by previous judgments and distinguished from the Revenue's arguments. The reference was answered affirmatively for the assessee, with no order as to costs. Case-Laws Income Tax Mon, 21 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24517