https://www.taxtmi.com/caselaws?id=59183 Income clubbed under section 64(1) is to be taken at the computed income stage, not as gross receipts, because the phrase "all such income" refers to income computed under the Act. The spouse's salary and the minor children's income must first be computed under the relevant heads before clubbing. The legal fiction in section 64 is then fully applied for consequential Chapter VI-A relief, so deductions under sections 80C and 80L are available to the extent the relevant payments are treated as having been made from the assessee's own income after gross total income is determined. The clubbing principle is therefore preserved, while related deduction claims are also recognised. en-us Sat, 30 Jan 1982 00:00:00 +0530 Sat, 25 Dec 2010 14:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59183 Income clubbed under section 64(1) is to be taken at the computed income stage, not as gross receipts, because the phrase "all such income" refers to income computed under the Act. The spouse's salary and the minor children's income must first be computed under the relevant heads before clubbing. The legal fiction in section 64 is then fully applied for consequential Chapter VI-A relief, so deductions under sections 80C and 80L are available to the extent the relevant payments are treated as having been made from the assessee's own income after gross total income is determined. The clubbing principle is therefore preserved, while related deduction claims are also recognised. Case-Laws Income Tax Sat, 30 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59183