https://www.taxtmi.com/caselaws?id=19660 Clubbing provisions under the Income-tax Act were considered in two contexts. A spouse's share income from a firm was held not includible in the assessee's total income where the assessee's own partnership income had been assessed in the hands of the Hindu undivided family and not in his individual capacity, following the Supreme Court precedent in Harbhajan Lal. By contrast, income arising to minor children from admission to the benefits of partnership was includible in the parent's total income under section 64(1)(iii), even if the parent had no income from any source, because the amended provision governed assessment year 1979-80. en-us Tue, 15 Mar 1994 00:00:00 +0530 Sat, 07 Nov 2009 16:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19660 Clubbing provisions under the Income-tax Act were considered in two contexts. A spouse's share income from a firm was held not includible in the assessee's total income where the assessee's own partnership income had been assessed in the hands of the Hindu undivided family and not in his individual capacity, following the Supreme Court precedent in Harbhajan Lal. By contrast, income arising to minor children from admission to the benefits of partnership was includible in the parent's total income under section 64(1)(iii), even if the parent had no income from any source, because the amended provision governed assessment year 1979-80. Case-Laws Income Tax Tue, 15 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19660