https://www.taxtmi.com/caselaws?id=292826 Minor's share income arising from admission to the benefits of a partnership firm is includible in the total income of the specified individual under the clubbing provision in section 16(3)(a)(ii) of the Indian Income-tax Act, 1922. The provision applies because a minor may be admitted only to the benefits of partnership under the Partnership Act, and the fact that the minors were married did not take the income outside the statutory language. The inclusion of the minor married daughters' share income in the father's assessment was therefore upheld. en-us Mon, 24 Sep 1962 00:00:00 +0530 Sat, 09 Jan 2021 12:02:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292826 Minor's share income arising from admission to the benefits of a partnership firm is includible in the total income of the specified individual under the clubbing provision in section 16(3)(a)(ii) of the Indian Income-tax Act, 1922. The provision applies because a minor may be admitted only to the benefits of partnership under the Partnership Act, and the fact that the minors were married did not take the income outside the statutory language. The inclusion of the minor married daughters' share income in the father's assessment was therefore upheld. Case-Laws Income Tax Mon, 24 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292826