https://www.taxtmi.com/caselaws?id=24233 Section 64(1)(iii) of the Income-tax Act, 1961 applies where a minor child derives share income from a partnership firm by admission to the benefits of the firm, and that income is includible in the parent's total income. The source of the minor's investment in the firm is not decisive for this statutory inclusion. A claim that the minor represented a Hindu undivided family did not change the result where the income was referable to admission to partnership benefits. On that basis, the minor son's share income was added to the assessee mother's income. en-us Wed, 15 Feb 1989 00:00:00 +0530 Mon, 18 Jan 2010 16:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24233 Section 64(1)(iii) of the Income-tax Act, 1961 applies where a minor child derives share income from a partnership firm by admission to the benefits of the firm, and that income is includible in the parent's total income. The source of the minor's investment in the firm is not decisive for this statutory inclusion. A claim that the minor represented a Hindu undivided family did not change the result where the income was referable to admission to partnership benefits. On that basis, the minor son's share income was added to the assessee mother's income. Case-Laws Income Tax Wed, 15 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24233