https://www.taxtmi.com/caselaws?id=26424 The High Court of Madhya Pradesh ruled in a case concerning the interpretation of section 64(1)(i) of the Income-tax Act, 1961 that the income of the assessee's wife should not be clubbed with the assessee's income. The court held that the provision applied to individuals assessed in their individual capacity, excluding those assessed in a representative capacity like a karta of a Hindu undivided family. The court upheld the Tribunal's decision, directing each party to bear their own costs in the reference proceedings. en-us Sat, 26 Jul 1986 00:00:00 +0530 Thu, 04 Feb 2010 18:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26424 The High Court of Madhya Pradesh ruled in a case concerning the interpretation of section 64(1)(i) of the Income-tax Act, 1961 that the income of the assessee's wife should not be clubbed with the assessee's income. The court held that the provision applied to individuals assessed in their individual capacity, excluding those assessed in a representative capacity like a karta of a Hindu undivided family. The court upheld the Tribunal's decision, directing each party to bear their own costs in the reference proceedings. Case-Laws Income Tax Sat, 26 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26424