https://www.taxtmi.com/caselaws?id=29637 Section 64(1)(i) of the Income-tax Act, 1961 applies only where the spouse is a member of a firm carrying on business, not a genuine professional partnership. Income arising from doctor-spouses practising together in partnership is therefore not clubbed, because the statute deliberately distinguishes profession from business. However, where the same arrangement includes a separate commercial activity, such as an independent nursing home or chemist's shop, that distinct business income remains liable to clubbing to that extent. A nursing home operated only as an integral part of the partners' own medical practice is treated as professional income and is not clubbed. en-us Tue, 28 Jul 1981 00:00:00 +0530 Mon, 26 Feb 2018 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29637 Section 64(1)(i) of the Income-tax Act, 1961 applies only where the spouse is a member of a firm carrying on business, not a genuine professional partnership. Income arising from doctor-spouses practising together in partnership is therefore not clubbed, because the statute deliberately distinguishes profession from business. However, where the same arrangement includes a separate commercial activity, such as an independent nursing home or chemist's shop, that distinct business income remains liable to clubbing to that extent. A nursing home operated only as an integral part of the partners' own medical practice is treated as professional income and is not clubbed. Case-Laws Income Tax Tue, 28 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29637