https://www.taxtmi.com/caselaws?id=29266 The court concluded that no sub-partnership existed between the assessee and his wife. However, it affirmed that section 64(1) of the Income Tax Act, 1961, would apply to a sub-partnership if it existed. The judgment governed I.T.R. Nos. 764 of 1975 and 511 of 1977, with each party bearing their own costs. en-us Mon, 07 Jul 1980 00:00:00 +0530 Thu, 11 Mar 2010 17:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29266 The court concluded that no sub-partnership existed between the assessee and his wife. However, it affirmed that section 64(1) of the Income Tax Act, 1961, would apply to a sub-partnership if it existed. The judgment governed I.T.R. Nos. 764 of 1975 and 511 of 1977, with each party bearing their own costs. Case-Laws Income Tax Mon, 07 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29266