https://www.taxtmi.com/caselaws?id=5487 The Supreme Court held that where a person is a partner in a partnership firm as the karta of an HUF, the income of his wife or minor children cannot be included in his individual income or the income of the HUF. The court endorsed the majority view that the term "individual" in section 64 does not include the karta of an HUF. The judgment clarified that clauses (i) and (ii) of section 64(1) are not applicable in such cases, directing the authorities to pass orders accordingly. en-us Thu, 16 Nov 1995 00:00:00 +0530 Tue, 25 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5487 The Supreme Court held that where a person is a partner in a partnership firm as the karta of an HUF, the income of his wife or minor children cannot be included in his individual income or the income of the HUF. The court endorsed the majority view that the term "individual" in section 64 does not include the karta of an HUF. The judgment clarified that clauses (i) and (ii) of section 64(1) are not applicable in such cases, directing the authorities to pass orders accordingly. Case-Laws Income Tax Thu, 16 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5487