https://www.taxtmi.com/caselaws?id=193138 The court concluded that the term "individual" in Section 16(3)(a)(ii) of the Indian Income-tax Act includes both males and females. It held that the income of minor children should not be included in the total income of the mother for tax purposes under Section 16(3)(a)(ii). The court determined that the legislative intent was to prevent tax evasion by male assessees, not to burden female assessees with additional taxes. The court emphasized strict interpretation of taxing statutes and ruled in favor of the assessee, directing the respondent to pay costs. en-us Tue, 13 Apr 1954 00:00:00 +0530 Wed, 28 Nov 2018 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193138 The court concluded that the term "individual" in Section 16(3)(a)(ii) of the Indian Income-tax Act includes both males and females. It held that the income of minor children should not be included in the total income of the mother for tax purposes under Section 16(3)(a)(ii). The court determined that the legislative intent was to prevent tax evasion by male assessees, not to burden female assessees with additional taxes. The court emphasized strict interpretation of taxing statutes and ruled in favor of the assessee, directing the respondent to pay costs. Case-Laws Income Tax Tue, 13 Apr 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193138