https://www.taxtmi.com/caselaws?id=26466 The High Court of Rajasthan dismissed the application under section 256(2) of the Income-tax Act, 1961, regarding the interpretation of section 64(1)(vi). The Court upheld the Tribunal's decision that the daughter-in-law's share income from a gift was not includible in the deceased assessee's income. It was found that there was no intimate connection between the daughter-in-law becoming a partner in the firm and the investment made by her father-in-law, leading to the conclusion that the provisions of section 64(1)(vi) did not apply in this case. en-us Mon, 04 Nov 1985 00:00:00 +0530 Fri, 05 Feb 2010 11:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26466 The High Court of Rajasthan dismissed the application under section 256(2) of the Income-tax Act, 1961, regarding the interpretation of section 64(1)(vi). The Court upheld the Tribunal's decision that the daughter-in-law's share income from a gift was not includible in the deceased assessee's income. It was found that there was no intimate connection between the daughter-in-law becoming a partner in the firm and the investment made by her father-in-law, leading to the conclusion that the provisions of section 64(1)(vi) did not apply in this case. Case-Laws Income Tax Mon, 04 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26466