https://www.taxtmi.com/caselaws?id=15343 The court held that the decision in CWT v. Narendra Ranjalker [1981] 129 ITR 203 (AP) was overruled by the Supreme Court, implying that Section 4(1)(b) and Rule 2 do not apply to a minor. The minor was entitled to exemption under Section 5(1)(iv) in his individual assessment, aligning with the Supreme Court's ruling that exemptions should be granted individually regardless of the assessee's age. The court disposed of the reference accordingly. en-us Fri, 03 Dec 1999 00:00:00 +0530 Thu, 06 Aug 2009 10:18:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15343 The court held that the decision in CWT v. Narendra Ranjalker [1981] 129 ITR 203 (AP) was overruled by the Supreme Court, implying that Section 4(1)(b) and Rule 2 do not apply to a minor. The minor was entitled to exemption under Section 5(1)(iv) in his individual assessment, aligning with the Supreme Court's ruling that exemptions should be granted individually regardless of the assessee's age. The court disposed of the reference accordingly. Case-Laws Wealth-tax Fri, 03 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15343