https://www.taxtmi.com/caselaws?id=21903 The court held that under Section 64 of the Income-tax Act, the income of the spouse and/or minor child of an individual in a firm where the individual is a partner in a representative capacity, such as karta of a Hindu Undivided Family (HUF), cannot be included in the individual's income assessment. The court ruled in favor of the assessee, answering all questions against the Revenue. No costs were awarded in the reference. en-us Thu, 08 Aug 1991 00:00:00 +0530 Wed, 20 Apr 2016 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21903 The court held that under Section 64 of the Income-tax Act, the income of the spouse and/or minor child of an individual in a firm where the individual is a partner in a representative capacity, such as karta of a Hindu Undivided Family (HUF), cannot be included in the individual's income assessment. The court ruled in favor of the assessee, answering all questions against the Revenue. No costs were awarded in the reference. Case-Laws Income Tax Thu, 08 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21903