1991 (3) TMI 27 - HC - Income Tax

Summary

The High Court of Madras ruled in a case involving the clubbing of income of an assessee and his wife under section 9(2)(a)(i) of the Tamil Nadu Agricultural Income-tax Act, 1955. The court held that since there was no evidence that the wife's income arose from her membership in a firm where her husband was a partner, the provision could not be applied. The Tribunal's decision in favor of the assessee was upheld, and the tax revision case was dismissed.