https://www.taxtmi.com/caselaws?id=439556 A statement recorded during survey, by itself, is insufficient to justify clubbing one spouse's business income with the other's where independent material shows separate and genuine business activity. The assessee and his wife carried on bidi trading at different addresses, held separate tax registrations, filed independent income tax returns, and maintained tax-audited accounts. On those facts, the Revenue's reliance on the survey statement did not displace the documentary evidence of separate operations, and the addition was not sustained. en-us Fri, 23 Jun 2023 00:00:00 +0530 Tue, 27 Jun 2023 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439556 A statement recorded during survey, by itself, is insufficient to justify clubbing one spouse's business income with the other's where independent material shows separate and genuine business activity. The assessee and his wife carried on bidi trading at different addresses, held separate tax registrations, filed independent income tax returns, and maintained tax-audited accounts. On those facts, the Revenue's reliance on the survey statement did not displace the documentary evidence of separate operations, and the addition was not sustained. Case-Laws Income Tax Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439556