https://www.taxtmi.com/caselaws?id=62176 The tribunal partially allowed the appeal, ruling that interest on capital should be aggregated, but interest on current and loan accounts need not be included under section 64(1)(iii) of the Income Tax Act, 1961. The judgment clarified the distinction between interest received on capital and loans by minors in a partnership, rejecting the inclusion of the latter under the specified provision. en-us Thu, 09 Dec 1982 00:00:00 +0530 Tue, 18 Jan 2011 13:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62176 The tribunal partially allowed the appeal, ruling that interest on capital should be aggregated, but interest on current and loan accounts need not be included under section 64(1)(iii) of the Income Tax Act, 1961. The judgment clarified the distinction between interest received on capital and loans by minors in a partnership, rejecting the inclusion of the latter under the specified provision. Case-Laws Income Tax Thu, 09 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62176