https://www.taxtmi.com/caselaws?id=17934 Minor sons' share income from admission to the benefits of partnership was not includible in the assessee's individual assessment for the pre-amendment years 1974-75 and 1975-76, because section 64(1)(iii) as then in force did not cover that position. After the 1976 amendment, the same income became includible in the parent's total income for 1977-78, and this clubbing applied even though the parent had no independent income. The amended statutory scheme therefore overrides the absence of the parent's own income, while the earlier years remain governed by the unamended provision. en-us Thu, 07 Mar 1996 00:00:00 +0530 Fri, 25 Sep 2009 16:41:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17934 Minor sons' share income from admission to the benefits of partnership was not includible in the assessee's individual assessment for the pre-amendment years 1974-75 and 1975-76, because section 64(1)(iii) as then in force did not cover that position. After the 1976 amendment, the same income became includible in the parent's total income for 1977-78, and this clubbing applied even though the parent had no independent income. The amended statutory scheme therefore overrides the absence of the parent's own income, while the earlier years remain governed by the unamended provision. Case-Laws Income Tax Thu, 07 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17934