https://www.taxtmi.com/caselaws?id=28547 Where a family partition and division of capital account in partnership interests had already been recognised in final wealth-tax proceedings, the minors' attributable share in those partnership interests could not be brought to tax in the father's hands merely because he had received the partnership income in full. The Madras HC treated the earlier findings as final and held that only the father's own share income was assessable in his assessments; the minors' share income was not includible. en-us Tue, 04 Aug 1981 00:00:00 +0530 Tue, 23 Feb 2010 15:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28547 Where a family partition and division of capital account in partnership interests had already been recognised in final wealth-tax proceedings, the minors' attributable share in those partnership interests could not be brought to tax in the father's hands merely because he had received the partnership income in full. The Madras HC treated the earlier findings as final and held that only the father's own share income was assessable in his assessments; the minors' share income was not includible. Case-Laws Income Tax Tue, 04 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28547