https://www.taxtmi.com/caselaws?id=179507 The court upheld the validity of section 16(3)(a)(iv) under article 14 of the Constitution, ruling in favor of including the dividend income of the divided minor son in the total income of the assessee. The court emphasized the legislative purpose of preventing tax evasion through transfers to minor children and highlighted the distinction between minor sons and married minor daughters in controlling income. en-us Tue, 14 Aug 1962 00:00:00 +0530 Thu, 03 Mar 2016 11:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179507 The court upheld the validity of section 16(3)(a)(iv) under article 14 of the Constitution, ruling in favor of including the dividend income of the divided minor son in the total income of the assessee. The court emphasized the legislative purpose of preventing tax evasion through transfers to minor children and highlighted the distinction between minor sons and married minor daughters in controlling income. Case-Laws Income Tax Tue, 14 Aug 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179507