https://www.taxtmi.com/caselaws?id=28525 The High Court of Madhya Pradesh affirmed the clubbing of minor children's share incomes with the assessee's income under section 64 of the Income Tax Act. The court supported the interpretation that all minor children's incomes should be assessed in the assessee's hands, even if previously assessed separately, to avoid double taxation. The judgment emphasized compliance with the Act's provisions and clarified the legal stance on clubbing minor children's incomes with the assessee's income. en-us Tue, 08 Mar 1983 00:00:00 +0530 Tue, 23 Feb 2010 12:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28525 The High Court of Madhya Pradesh affirmed the clubbing of minor children's share incomes with the assessee's income under section 64 of the Income Tax Act. The court supported the interpretation that all minor children's incomes should be assessed in the assessee's hands, even if previously assessed separately, to avoid double taxation. The judgment emphasized compliance with the Act's provisions and clarified the legal stance on clubbing minor children's incomes with the assessee's income. Case-Laws Income Tax Tue, 08 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28525