https://www.taxtmi.com/caselaws?id=276940 Earned income relief was available where income of another person was statutorily included in an assessee's total income, provided the assessee himself satisfied the requirement of active engagement in the conduct of the business. The legal fiction under the Income-tax Act, 1922 treated the minors' share income as the assessee's income for tax purposes, and the relevant enquiry was the assessee's own participation in the partnership business. As he was found to be in general management and actively engaged in the business, the included share income retained the character of earned income and qualified for relief. en-us Tue, 28 Aug 1956 00:00:00 +0530 Tue, 20 Nov 2018 16:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276940 Earned income relief was available where income of another person was statutorily included in an assessee's total income, provided the assessee himself satisfied the requirement of active engagement in the conduct of the business. The legal fiction under the Income-tax Act, 1922 treated the minors' share income as the assessee's income for tax purposes, and the relevant enquiry was the assessee's own participation in the partnership business. As he was found to be in general management and actively engaged in the business, the included share income retained the character of earned income and qualified for relief. Case-Laws Income Tax Tue, 28 Aug 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276940