https://www.taxtmi.com/caselaws?id=63875 The Tribunal concluded that the speculative profit of Rs. 9,200 belonged to Shri Nar Hari Dalmia and not to his minor daughter, Kumari Archana. Consequently, the interest income of Rs. 920 derived from this profit was rightly included in the assessee's total income for the assessment year 1975-76. The appeal was dismissed, affirming the decisions of the lower authorities. en-us Wed, 31 Jan 1979 00:00:00 +0530 Wed, 02 Feb 2011 15:22:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63875 The Tribunal concluded that the speculative profit of Rs. 9,200 belonged to Shri Nar Hari Dalmia and not to his minor daughter, Kumari Archana. Consequently, the interest income of Rs. 920 derived from this profit was rightly included in the assessee's total income for the assessment year 1975-76. The appeal was dismissed, affirming the decisions of the lower authorities. Case-Laws Income Tax Wed, 31 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63875