1993 (9) TMI 24

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....tax Act, 1961, the Tribunal has referred the following question for our opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal is right in-law in holding that the provisions of section 64(1)(i) of the Income-tax Act, 1961, are not attracted in the case of the assessee and the share income of the assessee's wife from the firm of N. Kilabhai and Co., is not includible....

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....aid partnership firm, he held that the provisions of section 64(1)(i) were attracted and the share of income of the wife of the assessee was liable to be included in the total income of the assessee. The dispute pertains to the assessment years 1969-70, 1972-73, 1970-71 and 1973-74. The aforesaid issue is concluded by the decision of this court in the case of Dinubhai Ishvarlal Patel v. K. D. Dixi....

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....his joint family, the mere fact that his spouse is also a partner in the same firm or his minor children have been admitted to the benefits of that partnership firm would not attract section 64(1)(ii) of the Income-tax Act, 1961, making the income of such spouse or the children liable to be clubbed with the income of the person who is a partner in a representative capacity. One of the aforesaid de....