2 propritetorship firms: wife and husband. clubbing?

Thanks! Please let me know under which Section (from 60-65) will this attract clubbing?

The clubbing provisions u/s 64(1) won't get attracted if...

1] The property (here the capital investment in wife's business) is acquired by spouse out of pin money (i.e. allowance given to her by husband for her dress, house hold exp., etc.)

2] Also the capital invested from "Stri Dhan" would not attract the clubbing provision.

[ This can be planning...Cheers !!! ]

Point 1] above is from the Hon'ble SC decision of L. Hirday Narain (1970)