https://www.taxtmi.com/caselaws?id=32090 The Authority for Advance Rulings held that the capital gains made by the wife of the applicant would be clubbed with the income of the applicant under Section 64(1)(iv) of the Income Tax Act, 1961. The ruling specified that the capital gains included in the applicant's income would be excluded from the total income of the applicant's wife. The decision was rendered on May 24th, 2004. en-us Mon, 24 May 2004 00:00:00 +0530 Thu, 15 Jan 2009 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32090 The Authority for Advance Rulings held that the capital gains made by the wife of the applicant would be clubbed with the income of the applicant under Section 64(1)(iv) of the Income Tax Act, 1961. The ruling specified that the capital gains included in the applicant's income would be excluded from the total income of the applicant's wife. The decision was rendered on May 24th, 2004. Case-Laws Income Tax Mon, 24 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32090