https://www.taxtmi.com/caselaws?id=26813 The High Court of Madras ruled in favor of the assessee on both issues. The deduction under section 80K was allowed on the gross dividend income, and the wife's share income from the partnership firm was not to be clubbed with the assessee's income. The court provided detailed reasoning based on legal precedents and interpretations of relevant sections of the Income-tax Act, 1961. en-us Tue, 11 Feb 1986 00:00:00 +0530 Mon, 08 Feb 2010 16:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26813 The High Court of Madras ruled in favor of the assessee on both issues. The deduction under section 80K was allowed on the gross dividend income, and the wife's share income from the partnership firm was not to be clubbed with the assessee's income. The court provided detailed reasoning based on legal precedents and interpretations of relevant sections of the Income-tax Act, 1961. Case-Laws Income Tax Tue, 11 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26813