Clubbing of minor partners' share income applies under the income-tax provision; marital status does not prevent inclusion.

Minor's share income arising from admission to the benefits of a partnership firm is includible in the total income of the specified individual under the clubbing provision in section 16(3)(a)(ii) of the Indian Income-tax Act, 1922. The provision applies because a minor may be admitted only to the benefits of partnership under the Partnership Act, and the fact that the minors were married did not take the income outside the statutory language. The inclusion of the minor married daughters' share income in the father's assessment was therefore upheld.

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Issues: Whether the share income of minor married daughters admitted to the benefits of a partnership firm was assessable in the hands of their father under section 16(3)(a)(ii) of the Indian Income-tax Act, 1922.

Analysis: Section 16(3)(a)(ii) requires inclusion, in the computation of an individual's total income, of the income of a minor child arising from admission to the benefits of partnership in a firm of which the individual is a partner. Under the Indian Partnership Act, 1932, a minor cannot be a partner but may be admitted only to the benefits of partnership. The relevant income therefore fell within the statutory language of clause (a)(ii), and the circumstance that the daughters were married did not exclude the provision's operation.

Conclusion: The assessment of the share income of the minor married daughters in the hands of the assessee-father under section 16(3)(a)(ii) was valid.

Final Conclusion: The reference was answered in favour of the Revenue, and the inclusion of the minors' share income in the assessee's total income was upheld.

Ratio Decidendi: Where a minor is admitted to the benefits of partnership, the income arising from such admission is includible in the total income of the specified individual under the clubbing provision, and marital status does not defeat the operation of that provision.

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