https://www.taxtmi.com/caselaws?id=19151 The court upheld the constitutional validity of section 64(1A) of the Income-tax Act, 1961, finding it within Parliament's legislative competence. The provision, which combines minor children's income with that of parents for tax assessment, was deemed consistent with preventing tax avoidance. The court rejected claims of violating fundamental rights, emphasizing the rational basis for the classification. The decision highlighted legislative intent to curb tax evasion through minors' incomes, justifying the amendment and dismissing the writ petitions challenging the section. en-us Fri, 28 Jul 1995 00:00:00 +0530 Wed, 04 Nov 2009 13:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19151 The court upheld the constitutional validity of section 64(1A) of the Income-tax Act, 1961, finding it within Parliament's legislative competence. The provision, which combines minor children's income with that of parents for tax assessment, was deemed consistent with preventing tax avoidance. The court rejected claims of violating fundamental rights, emphasizing the rational basis for the classification. The decision highlighted legislative intent to curb tax evasion through minors' incomes, justifying the amendment and dismissing the writ petitions challenging the section. Case-Laws Income Tax Fri, 28 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19151