1997 (11) TMI 6

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....law was referred to the Patna High Court (see [1979] 117 ITR 62, 63) by the Tribunal : "Whether, on the facts and in the circumstances of the case, the income from the house property falls for inclusion in the total income of the assessee ?" The High Court answered the question in the affirmative and against the assessee. The assessee has come up in appeal before us. The contention on behalf....

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....hese cases. The only question involved is whether the provisions of section 64 of the Income-tax Act are attracted in the facts of this case. Section 64 is as under : "64. (1) In computing the total income of any individual, there shall be included all such income as arises directly or indirectly--... (iv) . . . . to the spouse of such individual from assets transferred directly or indirectl....