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<h1>Trust income excluded from minor's tax assessment for 1978-79</h1> The High Court of Madras ruled in favor of the minor assessee, holding that trust income should not be included in the income-tax assessment for the ... Minor, Trust Deed, Beneficiary, Deferment Of Income The High Court of Madras held that the trust income should not be included in the income-tax assessment of the minor assessee for the assessment year 1978-79. The court referred to a previous decision regarding a similar issue and ruled in favor of the assessee, citing that the income of the trust is not taxable in the hands of the minor. The Department's appeal was dismissed.
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