Clubbing of income of wife u/s 64 - It Tribunal held that since ...
Income Tax
February 9, 2024
Clubbing of income of wife u/s 64 - It Tribunal held that since the income of the Assessee's wife had been accepted in her hands by the Department in scrutiny assessments, the Department was precluded from taxing the same income in the hands of the Assessee under the clubbing provisions of Section 64(1)(ii) of the Act.
View Source
