https://www.taxtmi.com/caselaws?id=25266 The court held that the share income of the spouse from a partnership firm can be included in the total income of an individual under section 64 of the Income-tax Act. The court emphasized that if an individual is a partner in a representative capacity, the share income from the firm is outside the purview of section 64. The judgment favored the Revenue, reinforcing the principle that specific circumstances and capacities in which partners are involved in the firm determine the inclusion of share income in the individual's total income. en-us Thu, 08 May 1986 00:00:00 +0530 Wed, 27 Jan 2010 15:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25266 The court held that the share income of the spouse from a partnership firm can be included in the total income of an individual under section 64 of the Income-tax Act. The court emphasized that if an individual is a partner in a representative capacity, the share income from the firm is outside the purview of section 64. The judgment favored the Revenue, reinforcing the principle that specific circumstances and capacities in which partners are involved in the firm determine the inclusion of share income in the individual's total income. Case-Laws Income Tax Thu, 08 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25266