https://www.taxtmi.com/caselaws?id=419387 Rental income from a house property registered in the spouse's name could not be clubbed in the assessee's hands merely because the assessee had advanced funds for purchase or because the spouse later repaid the loan from her own investments. The rent was declared by the spouse under income from house property and accepted by the revenue, and no legal basis was shown to ignore the registration in her name. The observation that a husband cannot pay rent to his wife had no legal foundation. The clubbing addition was therefore deleted. en-us Tue, 08 Feb 2022 00:00:00 +0530 Thu, 10 Mar 2022 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419387 Rental income from a house property registered in the spouse's name could not be clubbed in the assessee's hands merely because the assessee had advanced funds for purchase or because the spouse later repaid the loan from her own investments. The rent was declared by the spouse under income from house property and accepted by the revenue, and no legal basis was shown to ignore the registration in her name. The observation that a husband cannot pay rent to his wife had no legal foundation. The clubbing addition was therefore deleted. Case-Laws Income Tax Tue, 08 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419387