Spouse's UK Income Remitted to India Not Taxable for Assessee u/s 5(2); No Clubbing u/s 64.

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....Treatment to the over all income of the assessee as belonging to his wife, received in UK which was only remitted to India and clubbing these receipts in the hands of the assessee under section 64 - As per section 5(2), this income accrued or arise outside India. Thus there is no tax in the case of the assessee. - No clubbing - AT....