https://www.taxtmi.com/caselaws?id=28116 Section 64(1)(ii) of the Income-tax Act, 1961 applies to income arising to a minor child for inclusion in the income of an individual, not to income connected with a Hindu undivided family capacity. Where the assessee was a partner in a firm only as karta of an HUF and not in his personal capacity, the minor children's share income could not be clubbed with his individual income. The issue was answered in favour of the assessee and against the Revenue. en-us Fri, 09 Mar 1984 00:00:00 +0530 Fri, 19 Feb 2010 11:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28116 Section 64(1)(ii) of the Income-tax Act, 1961 applies to income arising to a minor child for inclusion in the income of an individual, not to income connected with a Hindu undivided family capacity. Where the assessee was a partner in a firm only as karta of an HUF and not in his personal capacity, the minor children's share income could not be clubbed with his individual income. The issue was answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Fri, 09 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28116