https://www.taxtmi.com/caselaws?id=70633 The Tribunal held that under Section 64(1A) of the IT Act, the minor's income cannot be clubbed with grandparents or other relatives when both parents are deceased. The Tribunal emphasized that the term 'parent' does not extend to grandparents or other relatives, and the minor's income should only be included in the income of the parents. Therefore, the minor's income was not assessable in the hands of the grandfather, and the appeals were allowed in favor of the assessee, overturning the lower authorities' orders. en-us Fri, 02 Sep 2005 00:00:00 +0530 Fri, 06 Jul 2012 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70633 The Tribunal held that under Section 64(1A) of the IT Act, the minor's income cannot be clubbed with grandparents or other relatives when both parents are deceased. The Tribunal emphasized that the term 'parent' does not extend to grandparents or other relatives, and the minor's income should only be included in the income of the parents. Therefore, the minor's income was not assessable in the hands of the grandfather, and the appeals were allowed in favor of the assessee, overturning the lower authorities' orders. Case-Laws Income Tax Fri, 02 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70633