1993 (9) TMI 24 - HC - Income Tax

Summary

The High Court of Gujarat held that the provisions of section 64(1)(i) of the Income-tax Act, 1961, were not applicable in a case where the assessee's wife's share income from a partnership firm was not includible in the assessee's total income. The court referred to previous decisions supporting this interpretation. The question was answered in favor of the assessee, and the reference was answered accordingly with no costs.