https://www.taxtmi.com/caselaws?id=6322 Income received by a minor child under a trust created for the child's benefit was includible in the transferor's income under section 16(3)(b), because the provision applies to income received or accruing for the benefit of a wife or minor child and does not require transfer of the corpus. The residential-house allowance under the first proviso to section 9(2) was available for a second house as well, where both houses were found to be used and occupied for the owner's own residence; the benefit was not confined to a single house merely because one allowance had already been granted. en-us Fri, 15 Oct 1971 00:00:00 +0530 Thu, 04 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6322 Income received by a minor child under a trust created for the child's benefit was includible in the transferor's income under section 16(3)(b), because the provision applies to income received or accruing for the benefit of a wife or minor child and does not require transfer of the corpus. The residential-house allowance under the first proviso to section 9(2) was available for a second house as well, where both houses were found to be used and occupied for the owner's own residence; the benefit was not confined to a single house merely because one allowance had already been granted. Case-Laws Income Tax Fri, 15 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6322