https://www.taxtmi.com/caselaws?id=56540 The Tribunal upheld the clubbing of the spouse's income with the assessee's income under Section 64(1)(i) of the Income Tax Act, 1961, based on the Allahabad High Court decision. The Tribunal emphasized that the refusal of the Supreme Court to grant Special Leave Petition did not overrule the High Court decision, stating that the High Court decision remains valid until expressly overturned by the Supreme Court. As a result, the Tribunal dismissed the appeals, affirming the orders of the Appellate Assistant Commissioner. en-us Fri, 26 Jun 1981 00:00:00 +0530 Sat, 04 Dec 2010 13:05:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56540 The Tribunal upheld the clubbing of the spouse's income with the assessee's income under Section 64(1)(i) of the Income Tax Act, 1961, based on the Allahabad High Court decision. The Tribunal emphasized that the refusal of the Supreme Court to grant Special Leave Petition did not overrule the High Court decision, stating that the High Court decision remains valid until expressly overturned by the Supreme Court. As a result, the Tribunal dismissed the appeals, affirming the orders of the Appellate Assistant Commissioner. Case-Laws Income Tax Fri, 26 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56540