https://www.taxtmi.com/caselaws?id=26074 The court ruled that the income of minor coparceners should not be included in the assessment of a Hindu undivided family. The partnership deed indicated that major coparceners were individual partners, while minors were only admitted to the benefits of the partnership without contributing capital. The court emphasized that the minor coparceners' share of profit should not be considered part of the family's assessment. Additionally, the court rejected reference applications under section 256(2) of the Income-tax Act, as no legal question arose from the Tribunal's decisions. en-us Tue, 10 Sep 1985 00:00:00 +0530 Tue, 02 Feb 2010 15:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26074 The court ruled that the income of minor coparceners should not be included in the assessment of a Hindu undivided family. The partnership deed indicated that major coparceners were individual partners, while minors were only admitted to the benefits of the partnership without contributing capital. The court emphasized that the minor coparceners' share of profit should not be considered part of the family's assessment. Additionally, the court rejected reference applications under section 256(2) of the Income-tax Act, as no legal question arose from the Tribunal's decisions. Case-Laws Income Tax Tue, 10 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26074