https://www.taxtmi.com/circulars?id=4575 The Tribunal held that where an individual partner admits a minor to the benefits of a partnership, the minor's share of profits is subject to the income-attribution provision, and the fact that the individual's share is assessed as income of a Hindu undivided family does not exclude application of the attribution rule because the individual's status as a partner remains operative. en-us Tue, 12 Aug 1975 00:00:00 +0530 Wed, 30 Jul 2008 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4575 The Tribunal held that where an individual partner admits a minor to the benefits of a partnership, the minor's share of profits is subject to the income-attribution provision, and the fact that the individual's share is assessed as income of a Hindu undivided family does not exclude application of the attribution rule because the individual's status as a partner remains operative. Circulars Income Tax Tue, 12 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4575