https://www.taxtmi.com/caselaws?id=168406 Income arising to minor children admitted to the benefits of a partnership firm was held not includible in the individual assessment of a father where he was a partner only as karta of a Hindu undivided family. Applying section 64(1)(ii) of the Income-tax Act, 1961, read with the corresponding provision in section 16(3)(a)(ii) of the 1922 Act, the Court treated the earlier construction of the analogous provision as applicable and found no reason to depart from it. The determining factor was that the father was assessed in a representative capacity, not as an individual partner. en-us Sat, 14 Sep 1963 00:00:00 +0530 Thu, 26 Feb 2015 15:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168406 Income arising to minor children admitted to the benefits of a partnership firm was held not includible in the individual assessment of a father where he was a partner only as karta of a Hindu undivided family. Applying section 64(1)(ii) of the Income-tax Act, 1961, read with the corresponding provision in section 16(3)(a)(ii) of the 1922 Act, the Court treated the earlier construction of the analogous provision as applicable and found no reason to depart from it. The determining factor was that the father was assessed in a representative capacity, not as an individual partner. Case-Laws Income Tax Sat, 14 Sep 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168406