https://www.taxtmi.com/caselaws?id=67742 Income of a minor son from a partnership firm could not be clubbed in the assessment of a Hindu Undivided Family under section 64(1)(ii) because the clause applies to an "individual". Where the assessee was a partner only as karta of the HUF, that representative capacity was not treated as an individual for this clubbing provision, and the statutory fiction could not be extended to assess the minor's share income in the hands of the HUF. The addition was therefore deleted and the deletion was upheld. en-us Tue, 26 Feb 1980 00:00:00 +0530 Mon, 14 Mar 2011 13:01:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67742 Income of a minor son from a partnership firm could not be clubbed in the assessment of a Hindu Undivided Family under section 64(1)(ii) because the clause applies to an "individual". Where the assessee was a partner only as karta of the HUF, that representative capacity was not treated as an individual for this clubbing provision, and the statutory fiction could not be extended to assess the minor's share income in the hands of the HUF. The addition was therefore deleted and the deletion was upheld. Case-Laws Income Tax Tue, 26 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67742