1997 (11) TMI 6

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..... rt (see [1979] 117 ITR 62, 63) by the Tribunal : "Whether, on the facts and in the circumstances of the case, the income from the house property falls for inclusion in the total income of the assessee ?" The High Court answered the question in the affirmative and against the assessee. The assessee has come up in appeal before us. The contention on behalf of the assessee is that the High Court in .....

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..... ether the provisions of section 64 of the Income-tax Act are attracted in the facts of this case. Section 64 is as under : "64. (1) In computing the total income of any individual, there shall be included all such income as arises directly or indirectly--... (iv) . . . . to the spouse of such individual from assets transferred directly or indirectly to the spouse by such individual otherwise tha .....

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..... t is not necessary to go into any further question about the validity of the gift in accordance with the personal law of the donor. We are of the view that the High Court was right in answering the question in the affirmative and against the assessee. The appeals are dismissed. There will be no order as to costs. C. A. No. 2594 of 1983 : In view of our above decision, this appeal is also dismis .....

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