https://www.taxtmi.com/caselaws?id=24881 The High Court of Andhra Pradesh ruled in favor of the assessee and against the Revenue regarding the interpretation of section 64(1)(i) of the Income-tax Act, 1961 on the inclusion of a spouse's share income in the same firm. The court emphasized the importance of not granting references for matters already settled by previous decisions unless there is evidence of an appeal pending in the Supreme Court. As the questions referred were covered by a previous decision, the court dismissed the Departmental appeal and concluded that no costs were to be awarded in this matter. en-us Thu, 10 Mar 1988 00:00:00 +0530 Sat, 23 Jan 2010 10:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24881 The High Court of Andhra Pradesh ruled in favor of the assessee and against the Revenue regarding the interpretation of section 64(1)(i) of the Income-tax Act, 1961 on the inclusion of a spouse's share income in the same firm. The court emphasized the importance of not granting references for matters already settled by previous decisions unless there is evidence of an appeal pending in the Supreme Court. As the questions referred were covered by a previous decision, the court dismissed the Departmental appeal and concluded that no costs were to be awarded in this matter. Case-Laws Income Tax Thu, 10 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24881