https://www.taxtmi.com/caselaws?id=27689 The court upheld the Income Tax Officer's decision to include the share income of minor children from partnerships in the total income of an individual, even if the individual had no other taxable income. The court found that Section 64(1)(iii) of the Income Tax Act applies irrespective of the individual's other income and rejected arguments of discrimination under Article 14 of the Constitution. The court ruled in favor of the Revenue, affirming the correctness of the assessments made by the Income Tax Officer and denying leave to appeal to the Supreme Court. en-us Wed, 17 Oct 1984 00:00:00 +0530 Mon, 15 Feb 2010 13:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27689 The court upheld the Income Tax Officer's decision to include the share income of minor children from partnerships in the total income of an individual, even if the individual had no other taxable income. The court found that Section 64(1)(iii) of the Income Tax Act applies irrespective of the individual's other income and rejected arguments of discrimination under Article 14 of the Constitution. The court ruled in favor of the Revenue, affirming the correctness of the assessments made by the Income Tax Officer and denying leave to appeal to the Supreme Court. Case-Laws Income Tax Wed, 17 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27689