Trust income of a minor was held not taxable where the assessee had not attained 18 during the accounting year.

Trust income received by a minor was held not includible in the minor's total income for the assessment year concerned because the minor had not attained 18 years during the relevant accounting year. The court applied its earlier ruling on an identical issue involving the assessee's sister and treated the minor's age as decisive for taxability in the minor's hands. The reference was answered in favour of the assessee and against the Department.

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Issues: Whether the trust income was liable to be included in the total income of the minor assessee for the assessment year 1978-79.

Analysis: The income in question represented trust income received by the minor assessee. The court followed its earlier decision on an identical issue concerning the assessee's sister and held that, since the minor had not attained the age of 18 years during the relevant accounting year, the trust income could not be taxed in the hands of the minor.

Conclusion: The trust income was not taxable in the hands of the minor assessee, and the reference was answered in favour of the assessee and against the Department.

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