https://www.taxtmi.com/caselaws?id=18557 The High Court upheld the Income-tax Appellate Tribunal's decision to apply higher income tax rates to a Hindu undivided family, including minor sons' income, even when the wife had no independent taxable income. The court clarified that total family income, as per the Income-tax Act, should include minor children's income, rejecting arguments of ambiguity in the law's language. Emphasizing ordinary grammatical interpretation, the court ruled in favor of the Revenue, affirming the higher tax rates' applicability. The reference was answered affirmatively against the assessee, with no costs awarded. en-us Fri, 18 Aug 1995 00:00:00 +0530 Thu, 01 Oct 2009 16:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18557 The High Court upheld the Income-tax Appellate Tribunal's decision to apply higher income tax rates to a Hindu undivided family, including minor sons' income, even when the wife had no independent taxable income. The court clarified that total family income, as per the Income-tax Act, should include minor children's income, rejecting arguments of ambiguity in the law's language. Emphasizing ordinary grammatical interpretation, the court ruled in favor of the Revenue, affirming the higher tax rates' applicability. The reference was answered affirmatively against the assessee, with no costs awarded. Case-Laws Income Tax Fri, 18 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18557