Reference to High court , Patna sec 16(3)- wifes income included in the husbands total income – Sec 16(3)(a) – applicability of – Adequate consideration – meaning of – property transferred for love & affection -.

Ministry/ Department/ Residency Central Board of Revenue
Branch Income Tax,Part-IV
From Year / Date
(YYYY-MM-DD)
1940
To Year / Date
(YYYY-MM-DD)
1940
Identifier PR_750000049957
File No./Reference No./Sheet No./Folio No. D. Dis. 45(13)- I.T.
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