Clubbing of income u/s 64(1)(i)


Court :
HC

Brief :
Held by the Hon'ble court that as per the Income Tax Act the husband and wife are treated as the separate taxable personalities, subject to the provisions of section 64(1)(i) of the Act,as such provisions are not applicable. There was no question of clubbing of income.

Citation :
C.I.T. Vs. H.K.Anand

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