https://www.taxtmi.com/caselaws?id=66468 The Tribunal upheld the jurisdiction of the ITO under section 147(a) of the Income-tax Act, the inclusion of minors' income in the assessee's hands under section 64(1)(iii), the classification of the right to archakathvam as family property, the validity of the partial partition and partnership, and the assessment of the firm's income in the family assessment. The Tribunal dismissed the departmental appeal, confirming the decisions of the first appellate authority. en-us Fri, 30 Nov 1984 00:00:00 +0530 Thu, 24 Feb 2011 18:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66468 The Tribunal upheld the jurisdiction of the ITO under section 147(a) of the Income-tax Act, the inclusion of minors' income in the assessee's hands under section 64(1)(iii), the classification of the right to archakathvam as family property, the validity of the partial partition and partnership, and the assessment of the firm's income in the family assessment. The Tribunal dismissed the departmental appeal, confirming the decisions of the first appellate authority. Case-Laws Income Tax Fri, 30 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66468