https://www.taxtmi.com/caselaws?id=20718 The High Court of ALLAHABAD held that income arising to minor sons of the assessee from partnership benefits should be included in the total income of the assessee under section 64(1)(iii) of the Income-tax Act, 1961, even if the assessee had no income of her own. The court rejected the argument that the provision applied only if the assessee had other income, emphasizing the legislative intent to prevent tax evasion through minors. The court concurred with previous judgments from various High Courts and affirmed the Income-tax Appellate Tribunal's decision to include the minor sons' income in the assessee's total income. en-us Thu, 11 Feb 1993 00:00:00 +0530 Mon, 16 Nov 2009 17:25:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20718 The High Court of ALLAHABAD held that income arising to minor sons of the assessee from partnership benefits should be included in the total income of the assessee under section 64(1)(iii) of the Income-tax Act, 1961, even if the assessee had no income of her own. The court rejected the argument that the provision applied only if the assessee had other income, emphasizing the legislative intent to prevent tax evasion through minors. The court concurred with previous judgments from various High Courts and affirmed the Income-tax Appellate Tribunal's decision to include the minor sons' income in the assessee's total income. Case-Laws Income Tax Thu, 11 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20718