https://www.taxtmi.com/caselaws?id=16265 Trust income received by a minor was held not includible in the minor's total income for the assessment year concerned because the minor had not attained 18 years during the relevant accounting year. The court applied its earlier ruling on an identical issue involving the assessee's sister and treated the minor's age as decisive for taxability in the minor's hands. The reference was answered in favour of the assessee and against the Department. en-us Mon, 11 Mar 1996 00:00:00 +0530 Fri, 04 Sep 2009 18:00:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16265 Trust income received by a minor was held not includible in the minor's total income for the assessment year concerned because the minor had not attained 18 years during the relevant accounting year. The court applied its earlier ruling on an identical issue involving the assessee's sister and treated the minor's age as decisive for taxability in the minor's hands. The reference was answered in favour of the assessee and against the Department. Case-Laws Income Tax Mon, 11 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16265