1981 (6) TMI 9

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..... 18(M)/79 relates to the assessment year 1973-74 and the other, viz., Civil Rule No. 19(M)/79 is for the assessment year 1974-75. These two applications have been filed by the Revenue against the order of the Tribunal dated August 26, 1978, in R. A. Nos. 93 and 94 of 1977-78. The Revenue being aggrieved by the judgment and order dated 19th January, 1978, in dismissing the appeals by the learned Tr .....

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..... come of the spouse could be added in the hands of the individual only where the share income itself was being taken in his individual bands and on that ground, the two appeals of the Revenue were dismissed. According to the Tribunal, there was no substantial question of law to be referred for the opinion of the High Court in view of the earlier decisions as similar question of law had been raised .....

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..... to whether in computing the total income of any individual (an income) arises directly or indirectly to the spouse of such individual. Section 64(1)(i) of the I.T. Act, 1961, runs as follows: " 64. (1) In computing the total income of any individual, there shall be included all such income as arises directly or indirectly (i) to the spouse of such individual from the membership of the spouse in .....

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