Clubbing of income

Hi ..same question was asked in Final exam , May 2014

Clubbing provisions -Sec 64(1)(iv)-cross transfers  will apply and income will be clubbed in the hands of respective husbands (X wife's income in his hand and his brother's wife income in his bro's hand) 

Dear Saurabh,

Thanx for your reply. But can u please name the case law in which it was decided.

I don't know case law's name.....but since there is express provision to this effect no need to substantiate the ans.with case law.

CIT vs Keshavji Morarji (1967) Case law name...