https://www.taxtmi.com/caselaws?id=8417 Section 64(ii) of the Income-tax Act, 1961 was treated as a valid anti-evasion measure that clubs a minor's partnership income with the parent's income when the parent is a partner, and it was held to fall within Parliament's legislative competence. The Court further held that sections 64(i) and 64(ii) created a reasonable classification based on an intelligible differentia, since minors admitted to partnership benefits are ordinarily under parental control and the arrangement can be used to reduce tax liability. The restriction was not found to be an unreasonable invasion of property rights or the right to carry on business, and the Explanation fixing the parent whose income first absorbs the minor's share was not vague or arbitrary. en-us Fri, 30 Apr 1971 00:00:00 +0530 Wed, 15 Apr 2009 09:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8417 Section 64(ii) of the Income-tax Act, 1961 was treated as a valid anti-evasion measure that clubs a minor's partnership income with the parent's income when the parent is a partner, and it was held to fall within Parliament's legislative competence. The Court further held that sections 64(i) and 64(ii) created a reasonable classification based on an intelligible differentia, since minors admitted to partnership benefits are ordinarily under parental control and the arrangement can be used to reduce tax liability. The restriction was not found to be an unreasonable invasion of property rights or the right to carry on business, and the Explanation fixing the parent whose income first absorbs the minor's share was not vague or arbitrary. Case-Laws Income Tax Fri, 30 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8417