https://www.taxtmi.com/caselaws?id=168652 Section 16(3) of the Income-tax Act, 1922 was construed to require inclusion only of the wife's or minor child's positive income from the specified sources in the assessee's total income. The provision was treated as creating an artificial charge for inclusion, but not as containing any machinery to transfer or set off losses arising in the hands of the wife or minor son against other includible income. A partner's share of loss was not "income" for this purpose, and any right of set-off remained with the person to whom the loss accrued, not with the husband or father. en-us Tue, 17 Aug 1965 00:00:00 +0530 Thu, 19 Mar 2015 16:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168652 Section 16(3) of the Income-tax Act, 1922 was construed to require inclusion only of the wife's or minor child's positive income from the specified sources in the assessee's total income. The provision was treated as creating an artificial charge for inclusion, but not as containing any machinery to transfer or set off losses arising in the hands of the wife or minor son against other includible income. A partner's share of loss was not "income" for this purpose, and any right of set-off remained with the person to whom the loss accrued, not with the husband or father. Case-Laws Income Tax Tue, 17 Aug 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168652