https://www.taxtmi.com/caselaws?id=26764 The High Court ruled in favor of the assessee, holding that the share income of the assessee's wife and minor children should not be included in the assessee's total income for taxation purposes under section 64(1) of the Income-tax Act, 1961. The Court emphasized interpreting the provisions harmoniously and aligned with legislative intent, rejecting the Revenue's argument for inclusion based on section 5. The decision was based on avoiding illogical and unjust outcomes, concluding that the wife and minor children's income should not be included in the assessee's total income. The Court directed the Commissioner to bear the costs of the references. en-us Fri, 18 Oct 1985 00:00:00 +0530 Mon, 08 Feb 2010 13:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26764 The High Court ruled in favor of the assessee, holding that the share income of the assessee's wife and minor children should not be included in the assessee's total income for taxation purposes under section 64(1) of the Income-tax Act, 1961. The Court emphasized interpreting the provisions harmoniously and aligned with legislative intent, rejecting the Revenue's argument for inclusion based on section 5. The decision was based on avoiding illogical and unjust outcomes, concluding that the wife and minor children's income should not be included in the assessee's total income. The Court directed the Commissioner to bear the costs of the references. Case-Laws Income Tax Fri, 18 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26764