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<h1>Taxable Interest on Minor Children's Deposits: High Court Decision Overturns Tribunal Ruling</h1> The High Court of Delhi held that interest on deposits in the names of the assessee's minor children was taxable in the assessee's hands, overturning the ... A Partner, Interest On Deposit, Minor Child, Voluntary Disclosure Of Income The High Court of Delhi ruled that interest on deposits in the names of the assessee's minor children was taxable in the assessee's hands. The Income-tax Appellate Tribunal's decision was overruled based on a Supreme Court decision. The reference was answered in the negative in favor of the Revenue.
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