https://www.taxtmi.com/caselaws?id=25278 The court ruled in favor of the assessee, allowing the deduction claimed under section 24(1)(iv) of the Income-tax Act, 1961, as the assessee had subjected his share in properties to an annual charge for payment to his wife. Additionally, the court rejected the inclusion of amounts paid to the assessee's wife in his total income under sections 60 and 64(1)(iii) of the Act, emphasizing that double taxation was impermissible and that section 64(1)(iii) was not applicable due to the absence of asset transfer to the wife. en-us Thu, 26 Mar 1987 00:00:00 +0530 Wed, 27 Jan 2010 16:29:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25278 The court ruled in favor of the assessee, allowing the deduction claimed under section 24(1)(iv) of the Income-tax Act, 1961, as the assessee had subjected his share in properties to an annual charge for payment to his wife. Additionally, the court rejected the inclusion of amounts paid to the assessee's wife in his total income under sections 60 and 64(1)(iii) of the Act, emphasizing that double taxation was impermissible and that section 64(1)(iii) was not applicable due to the absence of asset transfer to the wife. Case-Laws Income Tax Thu, 26 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25278