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<h1>Minors' Partnership Income Excluded from Return; Tribunal Decision Upheld</h1> The High Court upheld the Tribunal's decision to cancel a penalty under section 271(1)(c) of the Income-tax Act, ruling that income of minors in a ... Penalty The Commissioner of Income-tax filed an application under section 256(2) of the Income-tax Act to challenge the cancellation of a penalty under section 271(1)(c). The High Court upheld the Tribunal's decision, finding no error in the Tribunal's reasoning that income of minors in a partnership was not required to be included in the return at the relevant time. The application was rejected.