https://www.taxtmi.com/caselaws?id=379385 The High Court ruled that a minor's income can be taxed if both parents are deceased, emphasizing that the guardian assumes tax liability. The Court clarified that clubbing provisions aim to prevent tax evasion. Income from specific sources is taxable, and the absence of a provision in Section 64 does not render Section 64(1A) redundant. The parental grandfather, as a representative assessee, is liable for the minor's tax obligations. The Court upheld assessments against the guardian, emphasizing correct assessment of the minor's income under the Act. en-us Thu, 21 Mar 2019 00:00:00 +0530 Thu, 02 May 2019 07:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379385 The High Court ruled that a minor's income can be taxed if both parents are deceased, emphasizing that the guardian assumes tax liability. The Court clarified that clubbing provisions aim to prevent tax evasion. Income from specific sources is taxable, and the absence of a provision in Section 64 does not render Section 64(1A) redundant. The parental grandfather, as a representative assessee, is liable for the minor's tax obligations. The Court upheld assessments against the guardian, emphasizing correct assessment of the minor's income under the Act. Case-Laws Income Tax Thu, 21 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379385