AO Can’t Tax Husband for Business Income taxed to Wife during Scrutiny

Ketan Prabhulal Dalsaniya Vs DCIT (ITAT Indore) The case of Ketan Prabhulal Dalsaniya Vs DCIT before the Income Tax Appellate Tribunal (ITAT) in Indore sheds light on the complexities surrounding the clubbing of income between spouses. This article delves into the details of the case and the implications of the tribunal’s ruling. The crux of the matter revolved around the addition of income allegedly earned by Ketan Prabhulal Dalsaniya’s wife, which was clubbed with his income as per Section 64(1)(ii) of the Income-tax Act. This addition stemmed from a statement made by Dalsaniya d...