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<h1>Minors' share income can be clubbed with assessee's income under Income-tax Act</h1> The High Court of Madras held that the share income of minors can be clubbed under section 64(1)(ii) of the Income-tax Act, 1961 in the hands of the ... Appeal To Supreme Court The High Court of Madras held that the share income of minors can be clubbed under section 64(1)(ii) of the Income-tax Act, 1961 in the hands of the assessee. The court followed its previous decision and rejected the argument based on a conflicting decision from the Andhra Pradesh High Court. The judgment was delivered by Justice Ramanujam.
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