https://www.taxtmi.com/caselaws?id=193081 Minor children's shares of profits from a partnership were held includible in the mother's total income under section 16(3)(a)(ii) of the Indian Income-tax Act, 1922. The court followed its earlier construction of the provision and rejected the argument that it applied only to an individual capable of having a wife, holding that no fresh ground justified departing from that interpretation. The provision was therefore applied to the assessee-mother, and the minors' partnership income was clubbed in her taxable income. en-us Tue, 06 Jan 1953 00:00:00 +0530 Wed, 12 Jul 2017 18:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193081 Minor children's shares of profits from a partnership were held includible in the mother's total income under section 16(3)(a)(ii) of the Indian Income-tax Act, 1922. The court followed its earlier construction of the provision and rejected the argument that it applied only to an individual capable of having a wife, holding that no fresh ground justified departing from that interpretation. The provision was therefore applied to the assessee-mother, and the minors' partnership income was clubbed in her taxable income. Case-Laws Income Tax Tue, 06 Jan 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193081