https://www.taxtmi.com/caselaws?id=23725 Share income earned in the name of an assessee's minor son was held not includible in the assessee's hands under section 64 of the Income-tax Act, 1961, because section 64(1)(iii) applies where the minor child is of an individual assessed as an individual, not where the assessee is a Hindu undivided family. The court followed its earlier interpretation of section 64 and applied the same legal position to the reference, resulting in exclusion of the minor's share income from the assessee's assessment. en-us Tue, 11 Jul 1989 00:00:00 +0530 Wed, 23 Dec 2009 18:49:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23725 Share income earned in the name of an assessee's minor son was held not includible in the assessee's hands under section 64 of the Income-tax Act, 1961, because section 64(1)(iii) applies where the minor child is of an individual assessed as an individual, not where the assessee is a Hindu undivided family. The court followed its earlier interpretation of section 64 and applied the same legal position to the reference, resulting in exclusion of the minor's share income from the assessee's assessment. Case-Laws Income Tax Tue, 11 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23725