Husband and Wife cannot be Taxed Equally for Income Earned out of Wife’s Sole Property: Delhi HC

The Delhi HC ruled that a husband and wife cannot be taxed equally for income earned out of the wife's sole property. This decision clarifies the tax treatment of income from separate properties. It ensures that income is attributed to the correct owner. This ruling underscores the need for clear guidelines on income attribution. It emphasizes the importance of fair assessments. The High Court's order protects the rights of taxpayers.