TMI BlogClubbing of income - section 64 - spousesX X X X Extracts X X X X X X X X Extracts X X X X ..... nd another (91 ITR 179) wherein the principles governing the Dower Debt under the Muslim Law have been clearly discussed. Dower which is payable on demand either in whole or in part at any time before or after consummation is called "prompt" dower, and the one payable on dissolution of marriage by death or divorce is known as "deferred" dower. The nature of the dower is governed by the agreement e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d here is that a transfer of immovable property in lieu of a dower debt without a registered document is ineffective and, therefore, income from such property continues to be includible in the transferor's income as held in the case of CIT, MP vs Agha Abdul Jabbar Khan(1968)(69 ITR 46). 2. Claims in regard to the liability discharged on "deferred" dower, however require to be examined in the lig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... debt during the subsistence of the marriage, much less, a liability to transfer property to his wife purporting to be in satisfaction of the dower debt, which may be classified as "deferred" debt. 3. Therefore according to the ratio-decidendi laid down by the A.P.High Court in the above said case, transfer of properties during the life-time of the spouse and before the dissolution of the marria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of income made in IT/WT assessments of the husbands. The ITOs are therefore, requested to take immediate and suitable action in all cases where in satisfaction of a deferred dower, the wife of a Muslim claims to have received or the husband claims to have transferred, properties during subsistence of the marriage. Past cases should also be reviewed for suitable and prompt action wherever facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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