1997 (11) TMI 6

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..... ion will not be attracted - There was no finding to show that the transfer was in connection with an agreement to live apart, so, section 64 are clearly attracted - hence income from the house property falls for inclusion in the total income - - - - - Dated:- 11-11-1997 - Judge(s) : SUHAS C. SEN. and K. VENKATASWAMI. JUDGMENT The assessment years involved are 1964-65, 1965-66 and 1966-6 .....

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..... tion of love and affection that the husband had for his wife. In support of this contention, reliance was placed on certain passages from the Principles of Mahomedan Law by Mulla (19th edition) and also the Outlines of Muhammadan Law by Fyzee (4th edition). In our view, it is not necessary in the facts of these cases to go into the niceties of any personal law of any community to decide the cont .....

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..... e by the husband. But if it is shown that the transfer was for adequate consideration or in connection with an agreement to live apart, this section will not be attracted. It is not the case of the assessee that the transfer was for adequate consideration. There was no finding to show that the transfer was in connection with an agreement to live apart. Therefore, the provisions of section 64 are c .....

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