https://www.taxtmi.com/caselaws?id=15901 The High Court of Madras held that the share income of a minor from a partnership should be included in the mother's income under section 64(1)(iii) of the Income-tax Act. The court determined that the income belonged to the minor individually, not the Hindu undivided family. The court allowed the Revenue's appeals, overturning the decisions of the lower authorities. en-us Fri, 05 Dec 1997 00:00:00 +0530 Sat, 29 Aug 2009 17:09:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15901 The High Court of Madras held that the share income of a minor from a partnership should be included in the mother's income under section 64(1)(iii) of the Income-tax Act. The court determined that the income belonged to the minor individually, not the Hindu undivided family. The court allowed the Revenue's appeals, overturning the decisions of the lower authorities. Case-Laws Income Tax Fri, 05 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15901