https://www.taxtmi.com/caselaws?id=193082 The court interpreted the term "individual" in Section 16(3)(a)(ii) of the Income-tax Act, 1922, to include females. The case involved assessing whether a widow should include her minor sons' profits from a partnership in her income. The court held that the word "individual" encompasses females, allowing for the inclusion of the minor sons' profits in the widow's income for assessment purposes. This decision aligned with precedent and was confirmed by the Chief Justice. en-us Tue, 26 Aug 1952 00:00:00 +0530 Wed, 12 Jul 2017 18:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193082 The court interpreted the term "individual" in Section 16(3)(a)(ii) of the Income-tax Act, 1922, to include females. The case involved assessing whether a widow should include her minor sons' profits from a partnership in her income. The court held that the word "individual" encompasses females, allowing for the inclusion of the minor sons' profits in the widow's income for assessment purposes. This decision aligned with precedent and was confirmed by the Chief Justice. Case-Laws Income Tax Tue, 26 Aug 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193082