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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Minors' share income not included in assessment if individual has no income.</h1> The appeals for the asst. yrs. 1976-77 and 1977-78 regarding the inclusion of minors' share income in an individual's assessment with no income were ... - The appeals were filed for the asst. yrs. 1976-77 and 1977-78 concerning the inclusion of minors' share income in the assessment of an individual with no income. The ITAT Jabalpur reversed the AAC's decision, citing that when an individual has no income, the share income of minors cannot be included. The appeals were allowed. (Case: 1984 (1) TMI 138 - ITAT JABALPUR)

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