https://www.taxtmi.com/caselaws?id=24124 The court ruled in favor of the assessee, holding that the share income of a minor cannot be clubbed with a Hindu undivided family's income when the parent is assessed as a karta, not as an individual. The court emphasized that section 64(1)(iii) of the Income-tax Act applies only when the parent is assessed in an individual capacity, excluding representation of a Hindu undivided family. The judgment aligned with previous decisions, stating that the clubbing provision is applicable only to individual assessments, not those in a representative capacity. en-us Fri, 13 May 1988 00:00:00 +0530 Sat, 16 Jan 2010 17:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24124 The court ruled in favor of the assessee, holding that the share income of a minor cannot be clubbed with a Hindu undivided family's income when the parent is assessed as a karta, not as an individual. The court emphasized that section 64(1)(iii) of the Income-tax Act applies only when the parent is assessed in an individual capacity, excluding representation of a Hindu undivided family. The judgment aligned with previous decisions, stating that the clubbing provision is applicable only to individual assessments, not those in a representative capacity. Case-Laws Income Tax Fri, 13 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24124