https://www.taxtmi.com/caselaws?id=18109 Where a person is admitted to a partnership firm only as karta of a Hindu undivided family, the share income of his minor children from that firm cannot be clubbed in his individual total income. The governing principle is that the partner's representative capacity is distinct from his personal capacity, and the minors' income is treated separately for clubbing purposes. On that basis, the minor sons' partnership income was held not taxable in the assessee's individual assessment, and the reference was answered in favour of the assessee. en-us Thu, 15 Feb 1996 00:00:00 +0530 Sat, 26 Sep 2009 17:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18109 Where a person is admitted to a partnership firm only as karta of a Hindu undivided family, the share income of his minor children from that firm cannot be clubbed in his individual total income. The governing principle is that the partner's representative capacity is distinct from his personal capacity, and the minors' income is treated separately for clubbing purposes. On that basis, the minor sons' partnership income was held not taxable in the assessee's individual assessment, and the reference was answered in favour of the assessee. Case-Laws Income Tax Thu, 15 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18109