https://www.taxtmi.com/caselaws?id=20042 The court upheld the validity of Section 64(1A) of the Income-tax Act, 1961, finding it within Parliament's legislative competence to prevent tax evasion. The provision, including a minor child's income in the parent's total income, was deemed constitutional under Article 14, as minors can be treated differently for tax purposes. The court dismissed the petition, citing legislative intent and precedents supporting the provision's validity as a mechanism to curb tax avoidance. en-us Thu, 23 Sep 1993 00:00:00 +0530 Wed, 11 Nov 2009 12:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20042 The court upheld the validity of Section 64(1A) of the Income-tax Act, 1961, finding it within Parliament's legislative competence to prevent tax evasion. The provision, including a minor child's income in the parent's total income, was deemed constitutional under Article 14, as minors can be treated differently for tax purposes. The court dismissed the petition, citing legislative intent and precedents supporting the provision's validity as a mechanism to curb tax avoidance. Case-Laws Income Tax Thu, 23 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20042