https://www.taxtmi.com/caselaws?id=7291 Consequential modifications following registration of a firm do not, without express language, permit inclusion of a spouse's or minor children's income in the assessee's assessment under section 16(3). Such inclusion is not an automatic consequence of registration because it may arise for either registered or unregistered firms, although the tax effect may differ. A general direction to adjust partners' assessments after registration therefore cannot be construed as authority to reopen an assessment for clubbing income under section 16(3). The assessee's challenge to that construction succeeded. en-us Thu, 15 Feb 1968 00:00:00 +0530 Tue, 17 Feb 2009 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7291 Consequential modifications following registration of a firm do not, without express language, permit inclusion of a spouse's or minor children's income in the assessee's assessment under section 16(3). Such inclusion is not an automatic consequence of registration because it may arise for either registered or unregistered firms, although the tax effect may differ. A general direction to adjust partners' assessments after registration therefore cannot be construed as authority to reopen an assessment for clubbing income under section 16(3). The assessee's challenge to that construction succeeded. Case-Laws Income Tax Thu, 15 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7291