After accepting wife as owner of business, revenue cannot tax the income from same business as income of husband

HIGH COURT OF DELHI Commissioner of Income-tax-XI Versus Kuldeep Sood I T Appeal No. 43 of 2013 Date of Pronouncement – 30.01.2013 JUDGMENT R.V. Easwar, J. – This appeal has been filed by the Revenue and it is directed against the order passed by the Income Tax Appellate Tribunal (‘Tribunal’ for short) on 22nd June, 2012 in ITA(SS) No. 61/Del/2009. The Revenue seeks admission of the appeal on the following questions of law stated to be substantial questions of law:- “I. Whether the ITAT has not erred in law in case of the respondent for deleting t...