https://www.taxtmi.com/caselaws?id=66133 The Appellate Tribunal upheld the Income Tax Officer's decision to assess the Hindu Undivided Family (HUF) at a higher rate due to the inclusion of the minor son's income under section 64 of the Income-tax Act. The Tribunal ruled that the total income for HUF assessment includes income from minor children, emphasizing statutory definitions over external references. The appeal was dismissed, affirming the higher rate assessment based on the HUF's total income composition. en-us Mon, 22 Jul 1985 00:00:00 +0530 Mon, 21 Feb 2011 17:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66133 The Appellate Tribunal upheld the Income Tax Officer's decision to assess the Hindu Undivided Family (HUF) at a higher rate due to the inclusion of the minor son's income under section 64 of the Income-tax Act. The Tribunal ruled that the total income for HUF assessment includes income from minor children, emphasizing statutory definitions over external references. The appeal was dismissed, affirming the higher rate assessment based on the HUF's total income composition. Case-Laws Income Tax Mon, 22 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66133