https://www.taxtmi.com/caselaws?id=449312 The Tribunal allowed the appeals of the assessee concerning the clubbing of income under Section 64(1)(ii) of the Income-tax Act, 1961. It was determined that since the wife's income had been accepted in her own tax assessments by the Department, the Revenue could not tax the same income in the hands of the assessee. Consequently, the Tribunal ruled in favor of the assessee, preventing the taxation of the wife's income under the clubbing provisions. All appeals filed by the assessee were allowed, and no separate judgment was delivered. en-us Wed, 07 Feb 2024 00:00:00 +0530 Fri, 09 Feb 2024 07:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449312 The Tribunal allowed the appeals of the assessee concerning the clubbing of income under Section 64(1)(ii) of the Income-tax Act, 1961. It was determined that since the wife's income had been accepted in her own tax assessments by the Department, the Revenue could not tax the same income in the hands of the assessee. Consequently, the Tribunal ruled in favor of the assessee, preventing the taxation of the wife's income under the clubbing provisions. All appeals filed by the assessee were allowed, and no separate judgment was delivered. Case-Laws Income Tax Wed, 07 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449312