New Delhi, Aug. 17 -- If a husband has already disclosed income and paid tax on it, can the tax department later treat the same money as unexplained income in the wife's hands after he gives it to her?

The Pune bench of the Income Tax Appellate Tribunal (ITAT) has ruled that the same amount cannot be taxed again when its source has already been explained.

The ruling came in the cases of Jayendra Navale and his wife Gauri Navale for assessment year (AY) 2016-17, as reported by TaxGuru. The ITAT, in an order pronounced on 14 August, deleted additions of Rs.71.56 lakh made in the hands of both husband and wife.

The dispute relates to financial year (FY) 2015-16, when Rs.71.56 lakh was deposited in Gauri's bank account, according to the Ta...