1978 (11) TMI 87 - AT - Income Tax

Summary

The ITAT Guwahati allowed the appeals of the assessee against the inclusion of income under s. 64(1)(i) for the assessment year 1975-76. The assessee, an HUF, was found not liable for the income earned by the wife of the Karta from a firm. The Tribunal directed the exclusion of the wife's income in computing the HUF's income.