https://www.taxtmi.com/caselaws?id=22216 The High Court held that interest income credited to minor children's accounts arose directly from their admission to the partnership benefits, making Section 64(1)(iii) applicable. The court ruled in favor of the Revenue, concluding that the interest should be included in the assessee's income. en-us Fri, 16 Feb 1990 00:00:00 +0530 Tue, 08 Dec 2009 11:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22216 The High Court held that interest income credited to minor children's accounts arose directly from their admission to the partnership benefits, making Section 64(1)(iii) applicable. The court ruled in favor of the Revenue, concluding that the interest should be included in the assessee's income. Case-Laws Income Tax Fri, 16 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22216