https://www.taxtmi.com/caselaws?id=67368 Section 64(1) of the Income-tax Act requires the minor child's share income to be included in computing the total income of the individual concerned. Where the individual has no income of his own, there is no total income to compute and the statutory condition for clubbing does not arise. On that basis, the minor children's partnership share income could not be added in the assessment of such an individual, and the proposed inclusion was excluded. en-us Tue, 31 Jan 1984 00:00:00 +0530 Thu, 10 Mar 2011 12:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67368 Section 64(1) of the Income-tax Act requires the minor child's share income to be included in computing the total income of the individual concerned. Where the individual has no income of his own, there is no total income to compute and the statutory condition for clubbing does not arise. On that basis, the minor children's partnership share income could not be added in the assessment of such an individual, and the proposed inclusion was excluded. Case-Laws Income Tax Tue, 31 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67368