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<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> The HC of Patna upheld the inclusion of minor sons' share income from firms in the father's assessment for the year 1976-77, applying the law in force on ... Law Applicable To Assessment, Total Income 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.