https://www.taxtmi.com/caselaws?id=439556 The Tribunal allowed the appeal, ruling in favor of not clubbing the wife's business income with that of the assessee. The Tribunal found that the wife operated independently with separate PAN numbers and tax registrations, and there was no evidence of mala fide intent. Statements from survey proceedings were deemed unreliable, leading to the dismissal of clubbing the incomes. en-us Fri, 23 Jun 2023 00:00:00 +0530 Fri, 20 Feb 2026 17:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439556 The Tribunal allowed the appeal, ruling in favor of not clubbing the wife's business income with that of the assessee. The Tribunal found that the wife operated independently with separate PAN numbers and tax registrations, and there was no evidence of mala fide intent. Statements from survey proceedings were deemed unreliable, leading to the dismissal of clubbing the incomes. Case-Laws Income Tax Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439556