Clubbing and gifts

If a person transfers income without the transfer of asset to his friend The income shall be clubbed, but in the hands of receiver of such income, can the provisions of gift under head other sources not apply? Suppose Mr. A transfers rent income from his owned property to friend, Mr. B. Now, this income shall be clubbed, but since Mr. A gifted such amount, should it not be taxable under head other sources of Mr. B? please reply.