1983 (11) TMI 61

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..... l Bangalore Bench, has referred the following question in these two references under s. 256(1) of the IT. Act, 1961, for the opinion of this court : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that only the net income of the spouse under salary after deduction under s. 16(1) should be clubbed in the hands of the assessee u/s. 6 .....

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..... ve the relief to the assessee. The Revenue challenged the decision of the AAC before the Appellate Tribunal. But the Tribunal did not take a different view. It dismissed the appeal. The short question that arises for consideration is whether s. 64(1) permits clubbing of net income of the spouse or the gross income. Section 64(1)(ii) provides for clubbing the income of the spouse with the inc .....

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