https://www.taxtmi.com/caselaws?id=27274 Section 9(2)(a)(iv) of the Agricultural Income-tax Act, 1950 applies only where the assessee has made a direct or indirect transfer of assets to a minor child without adequate consideration. On the admitted facts, no such transfer by the assessee to his minor sons was shown, and the properties in their names were not proved to have belonged to him or to have been acquired from his transferred assets. The clubbing provision therefore could not be invoked, and inclusion of the minors' agricultural income in the assessee's assessment was without authority. en-us Fri, 04 Mar 1983 00:00:00 +0530 Thu, 11 Feb 2010 17:37:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27274 Section 9(2)(a)(iv) of the Agricultural Income-tax Act, 1950 applies only where the assessee has made a direct or indirect transfer of assets to a minor child without adequate consideration. On the admitted facts, no such transfer by the assessee to his minor sons was shown, and the properties in their names were not proved to have belonged to him or to have been acquired from his transferred assets. The clubbing provision therefore could not be invoked, and inclusion of the minors' agricultural income in the assessee's assessment was without authority. Case-Laws Income Tax Fri, 04 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27274