https://www.taxtmi.com/caselaws?id=36978 The court concluded that the assessee's wife and son did not become partners in the main firm but a sub-partnership was formed among the assessee, his wife, and son. The income of the wife and son from the sub-partnership should be included in the assessee's total income under section 64 of the Income Tax Act. The court granted leave to appeal to the Supreme Court due to substantial questions of law involved. en-us Wed, 24 Jan 1979 00:00:00 +0530 Thu, 25 Mar 2010 16:39:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36978 The court concluded that the assessee's wife and son did not become partners in the main firm but a sub-partnership was formed among the assessee, his wife, and son. The income of the wife and son from the sub-partnership should be included in the assessee's total income under section 64 of the Income Tax Act. The court granted leave to appeal to the Supreme Court due to substantial questions of law involved. Case-Laws Income Tax Wed, 24 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36978