TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Inclusion of Minor Sons' Share Income in Father's Assessment Upheld for 1976-77</h1> <h3>Badri Prasad And Others Versus Commissioner Of Income-Tax</h3> Badri Prasad And Others Versus Commissioner Of Income-Tax - [1990] 185 ITR 307, 83 CTR 132 The High Court of Patna upheld the inclusion of minor sons' share income from firms in the hands of the father for the assessment year 1976-77. The court ruled that the law in force on April 1, 1976, applied to the assessment year. The decision was in favor of the Revenue, and parties were to bear their own costs.
TaxTMI 