Clubbing of income - section 64 - spouses

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....herein the principles governing the Dower Debt under the Muslim Law have been clearly discussed. Dower which is payable on demand either in whole or in part at any time before or after consummation is called "prompt" dower, and the one payable on dissolution of marriage by death or divorce is known as "deferred" dower. The nature of the dower is governed by the agreement entered into by the partie....

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.... of immovable property in lieu of a dower debt without a registered document is ineffective and, therefore, income from such property continues to be includible in the transferor's income as held in the case of CIT, MP vs Agha Abdul Jabbar Khan(1968)(69 ITR 46). 2. Claims in regard to the liability discharged on "deferred" dower, however require to be examined in the light of the above aid decisi....

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....f the marriage, much less, a liability to transfer property to his wife purporting to be in satisfaction of the dower debt, which may be classified as "deferred" debt. 3. Therefore according to the ratio-decidendi laid down by the A.P.High Court in the above said case, transfer of properties during the life-time of the spouse and before the dissolution of the marriage would amount to a gift witho....