https://www.taxtmi.com/caselaws?id=168404 The court held that the share income of the wife and minor children of the assessee, who is the karta of a Hindu Undivided Family (HUF), should not be clubbed with the individual income of the assessee. The court determined that the provisions of Section 64(1) of the Income Tax Act, 1961 do not apply to include the share income of the wife and minor children in the individual assessment of the karta of the HUF. The court ruled in favor of the assessee, concluding that the share income should be assessed only in the hands of the HUF and not in the individual capacity of the karta. en-us Fri, 26 Oct 1984 00:00:00 +0530 Thu, 26 Feb 2015 15:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168404 The court held that the share income of the wife and minor children of the assessee, who is the karta of a Hindu Undivided Family (HUF), should not be clubbed with the individual income of the assessee. The court determined that the provisions of Section 64(1) of the Income Tax Act, 1961 do not apply to include the share income of the wife and minor children in the individual assessment of the karta of the HUF. The court ruled in favor of the assessee, concluding that the share income should be assessed only in the hands of the HUF and not in the individual capacity of the karta. Case-Laws Income Tax Fri, 26 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168404