1985 (4) TMI 114

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....mon order. 2. The appellant inI.T. A. No. 3513 (Del) of 1983 is a registered-resident firm, M/s Rameshwar Dass Ishwar Chand, Kotdwara, while the other assessees are partners of this firm. Shri Ram Saran Dass is said to be the head of the family and M/s Rameshwar Dass. Nand Kishore, Ishwar Chand, Prem Lal, Raghubir Saran, Jai Bhagwan and Sat Narain are the seven sons. The following pedigree of the family gives the background of the facts: "FAMILY TREE OF RAM SARAN DASS (Father) 1 2 3 4 5 6 7 Rameshwar Dass Nand Kishore Ishwar Chand Prem Lal Raghubir Saran Sat Narain Jai Bhagwa . Madan Lal Rs. 10,000 gift by Prem Lal No. 4 Dharam Bir Rs. 10,000 by Nand Kishore No.2 Sanjai Kumar Rs. 1....

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....he assessees are in appeal and agitate the application of s. 64 of the Act which has been upheld by the ld. first appellate authority in all cases also. 5. Sec. 64 of the Act stands in the statute book and as relevant for the assessment year under appeal as under: "64. (1) In computing the total income of any individual, there shall be included all such income as arises directly or indirectly- (i) to the spouse of such individual from the membership of the spouse in a firm carrying on a business in which such individual is a partner; (ii)to the spouse of such individual by way of salary, commission, fees or any other form of remuneration whether in cash or in kind from a concern in which such individual has a substantial interes....