https://www.taxtmi.com/caselaws?id=14160 Section 64(1)(iii) of the Income-tax Act, 1961 applies when the statutory conditions for clubbing are met, and the decisive factor is that the recipient is a minor. The minor's marital status does not create a separate exception or limit the provision's operation. Accordingly, where a minor daughter admitted to the benefits of a partnership earned share income, that income was includible in the parent's hands once the statutory conditions were satisfied. en-us Tue, 15 Dec 1998 00:00:00 +0530 Tue, 14 Jul 2009 11:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14160 Section 64(1)(iii) of the Income-tax Act, 1961 applies when the statutory conditions for clubbing are met, and the decisive factor is that the recipient is a minor. The minor's marital status does not create a separate exception or limit the provision's operation. Accordingly, where a minor daughter admitted to the benefits of a partnership earned share income, that income was includible in the parent's hands once the statutory conditions were satisfied. Case-Laws Income Tax Tue, 15 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14160