https://www.taxtmi.com/caselaws?id=27669 The court ruled in favor of the assessee in cases I.T.R.C. No. 89/76 and No. 90/76, holding that the income of the wife and minor children should not be included in the husband's individual assessment under Section 64(1)(i) and (ii) of the Income-tax Act, 1961. Additionally, in case I.T.R.C. No. 85/78, the court upheld the decision that the income of the minor children should be excluded from the father's individual assessment under Section 64(1)(ii), ruling against the Revenue. en-us Fri, 26 Oct 1984 00:00:00 +0530 Mon, 15 Feb 2010 12:45:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27669 The court ruled in favor of the assessee in cases I.T.R.C. No. 89/76 and No. 90/76, holding that the income of the wife and minor children should not be included in the husband's individual assessment under Section 64(1)(i) and (ii) of the Income-tax Act, 1961. Additionally, in case I.T.R.C. No. 85/78, the court upheld the decision that the income of the minor children should be excluded from the father's individual assessment under Section 64(1)(ii), ruling against the Revenue. Case-Laws Income Tax Fri, 26 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27669