https://www.taxtmi.com/caselaws?id=28558 Section 64(ii) was construed to require clubbing of a minor child's share income from admission to partnership where the parent is a partner in his individual capacity, and a karta's status as representative of a Hindu undivided family does not change his character as an individual for this purpose. The court distinguished assessment of the father's own firm income in the hands of the HUF from inclusion of the minors' partnership income in the father's individual assessment. On that basis, the minors' share income was held includible in the assessee's individual total income. en-us Thu, 20 Oct 1983 00:00:00 +0530 Tue, 23 Feb 2010 15:59:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28558 Section 64(ii) was construed to require clubbing of a minor child's share income from admission to partnership where the parent is a partner in his individual capacity, and a karta's status as representative of a Hindu undivided family does not change his character as an individual for this purpose. The court distinguished assessment of the father's own firm income in the hands of the HUF from inclusion of the minors' partnership income in the father's individual assessment. On that basis, the minors' share income was held includible in the assessee's individual total income. Case-Laws Income Tax Thu, 20 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28558