https://www.taxtmi.com/caselaws?id=16393 Income arising to minor sons from admission to the benefits of partnership was includible in the parent's total income under section 64(1)(iii) for the assessment year 1982-83 because the amendment made by the Taxation Laws (Amendment) Act with effect from 1 April 1976 applied to the year in question. The governing position was that, after the amendment, such minor's share income is clubbed in the hands of the parent even where the assessee has no independent income of his own. The question was answered in the negative, and inclusion in the assessee's hands was upheld in favour of the Revenue. en-us Fri, 21 Mar 1997 00:00:00 +0530 Mon, 07 Sep 2009 15:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16393 Income arising to minor sons from admission to the benefits of partnership was includible in the parent's total income under section 64(1)(iii) for the assessment year 1982-83 because the amendment made by the Taxation Laws (Amendment) Act with effect from 1 April 1976 applied to the year in question. The governing position was that, after the amendment, such minor's share income is clubbed in the hands of the parent even where the assessee has no independent income of his own. The question was answered in the negative, and inclusion in the assessee's hands was upheld in favour of the Revenue. Case-Laws Income Tax Fri, 21 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16393