https://www.taxtmi.com/caselaws?id=7107 The High Court held that the interest income earned by the minor son of the assessee should be included in the total income of the assessee under section 64(ii) of the Income-tax Act, 1961. The court found that the interest income had a causal connection to the minor's admission to the benefits of the partnership and was therefore deemed taxable. The assessee was directed to include the entire interest amount in their total income and pay the costs of the Commissioner. en-us Tue, 04 Jul 1967 00:00:00 +0530 Tue, 10 Feb 2009 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7107 The High Court held that the interest income earned by the minor son of the assessee should be included in the total income of the assessee under section 64(ii) of the Income-tax Act, 1961. The court found that the interest income had a causal connection to the minor's admission to the benefits of the partnership and was therefore deemed taxable. The assessee was directed to include the entire interest amount in their total income and pay the costs of the Commissioner. Case-Laws Income Tax Tue, 04 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7107