https://www.taxtmi.com/caselaws?id=26149 Section 64(1)(ii) of the Income-tax Act, 1961 does not apply to club the income of a spouse or minor children admitted to the benefits of partnership in the same firm where the relevant partner holds the firm interest only in a representative capacity for a Hindu joint family. The representative character of the partnership interest keeps the clubbing provision from operating against the individual in the manner urged by the Revenue. The view was therefore in favour of the assessee and against the Revenue. en-us Thu, 11 Jul 1985 00:00:00 +0530 Wed, 03 Feb 2010 12:02:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26149 Section 64(1)(ii) of the Income-tax Act, 1961 does not apply to club the income of a spouse or minor children admitted to the benefits of partnership in the same firm where the relevant partner holds the firm interest only in a representative capacity for a Hindu joint family. The representative character of the partnership interest keeps the clubbing provision from operating against the individual in the manner urged by the Revenue. The view was therefore in favour of the assessee and against the Revenue. Case-Laws Income Tax Thu, 11 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26149