https://www.taxtmi.com/highlights?id=104770 Income arising from the sale of property gifted by a husband is ordinarily assessable in the husband's hands under the clubbing provisions. A belated clubbing claim may fail where the recipient spouse neither filed a return nor raised the claim in response to reassessment proceedings, but asserted it only after the limitation for reassessing the husband had expired. Where the husband also filed no return enabling assessment of that income, the delayed claim can be treated as an attempt to avoid assessment in either spouse's hands. Capital gains were consequently sustained in the recipient spouse's assessment. en-us Sat, 10 Oct 2026 08:32:32 +0530 Sat, 10 Oct 2026 08:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104770 Income arising from the sale of property gifted by a husband is ordinarily assessable in the husband's hands under the clubbing provisions. A belated clubbing claim may fail where the recipient spouse neither filed a return nor raised the claim in response to reassessment proceedings, but asserted it only after the limitation for reassessing the husband had expired. Where the husband also filed no return enabling assessment of that income, the delayed claim can be treated as an attempt to avoid assessment in either spouse's hands. Capital gains were consequently sustained in the recipient spouse's assessment. Highlights Income Tax Sat, 10 Oct 2026 08:32:32 +0530 https://www.taxtmi.com/highlights?id=104770