https://www.taxtmi.com/caselaws?id=70072 The tribunal dismissed the appeal, upholding the inclusion of income from both minor children in partnership under section 64(1)(iii) of the Income-tax Act, 1961. The judgment reaffirmed the application of the General Clauses Act in interpreting statutory provisions and emphasized the importance of historical context and legislative intent in statutory interpretation. en-us Fri, 12 Mar 1982 00:00:00 +0530 Thu, 14 Apr 2011 11:17:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70072 The tribunal dismissed the appeal, upholding the inclusion of income from both minor children in partnership under section 64(1)(iii) of the Income-tax Act, 1961. The judgment reaffirmed the application of the General Clauses Act in interpreting statutory provisions and emphasized the importance of historical context and legislative intent in statutory interpretation. Case-Laws Income Tax Fri, 12 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70072