https://www.taxtmi.com/caselaws?id=16159 The court interpreted the term "necessary" in Explanation 1 to section 64 of the Income-tax Act, 1961, emphasizing that the income of a minor child should remain included in the same parent's assessment unless compelling circumstances require a change. The court ruled against the Revenue, affirming that the minor child's income should persist in subsequent years unless specific compelling circumstances necessitate a change, as defined in the Act. The assessee was awarded costs amounting to Rs. 1,500. en-us Wed, 19 Aug 1998 00:00:00 +0530 Tue, 01 Sep 2009 14:09:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16159 The court interpreted the term "necessary" in Explanation 1 to section 64 of the Income-tax Act, 1961, emphasizing that the income of a minor child should remain included in the same parent's assessment unless compelling circumstances require a change. The court ruled against the Revenue, affirming that the minor child's income should persist in subsequent years unless specific compelling circumstances necessitate a change, as defined in the Act. The assessee was awarded costs amounting to Rs. 1,500. Case-Laws Income Tax Wed, 19 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16159