Gauhati H.C : the salary income of the spouse of the assessee from the firm in which the assessee has substantial interest is not includible in the assessment of the assessee under s. 64(1)(ii)
High Court Of Gauhati CIT vs. Smt. Pratima Saha & Anr. Sections 27, 64(1)(iii) proviso Asst. Year 1986-87, 1987-88, 1988-89 […]