https://www.taxtmi.com/caselaws?id=14934 The court held that income deemed to have accrued to a father from investments made in the names of his minor children should be treated as the father's income for taxation purposes, regardless of whether the father had any other income. The judgment emphasized the obligation of the assessee to disclose the income of the spouse or minor child in the tax return and ruled in favor of the Revenue, upholding the taxability of the income in question. en-us Tue, 28 Jul 1998 00:00:00 +0530 Mon, 27 Jul 2009 11:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14934 The court held that income deemed to have accrued to a father from investments made in the names of his minor children should be treated as the father's income for taxation purposes, regardless of whether the father had any other income. The judgment emphasized the obligation of the assessee to disclose the income of the spouse or minor child in the tax return and ruled in favor of the Revenue, upholding the taxability of the income in question. Case-Laws Income Tax Tue, 28 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14934