https://www.taxtmi.com/caselaws?id=8091 The High Court ruled in favor of the assessee, directing the Commissioner of Income-tax to pay costs for the reference. The court found that the interest income of the minor child should not be included in the assessment of the mother under section 64 of the Income-tax Act, 1961. The decision was based on the lack of evidence establishing a connection between the minor's partnership and the interest income, leading to the rejection of the department's claim under section 64(ii) of the Act. en-us Thu, 24 Sep 1970 00:00:00 +0530 Sat, 28 Mar 2009 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8091 The High Court ruled in favor of the assessee, directing the Commissioner of Income-tax to pay costs for the reference. The court found that the interest income of the minor child should not be included in the assessment of the mother under section 64 of the Income-tax Act, 1961. The decision was based on the lack of evidence establishing a connection between the minor's partnership and the interest income, leading to the rejection of the department's claim under section 64(ii) of the Act. Case-Laws Income Tax Thu, 24 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8091