https://www.taxtmi.com/caselaws?id=28578 Where a daughter had been validly given in adoption to the petitioner's sister, the adoption severed her legal ties with the natural family and deemed her the child of the adoptive parents from the date of adoption. On that basis, the agricultural income from lands settled on her could not be assessed in the petitioner's hands as if it were income from his minor child's property. The inclusion of that income in the petitioner's total agricultural income was therefore not sustainable in law. en-us Thu, 09 Jul 1981 00:00:00 +0530 Tue, 23 Feb 2010 17:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28578 Where a daughter had been validly given in adoption to the petitioner's sister, the adoption severed her legal ties with the natural family and deemed her the child of the adoptive parents from the date of adoption. On that basis, the agricultural income from lands settled on her could not be assessed in the petitioner's hands as if it were income from his minor child's property. The inclusion of that income in the petitioner's total agricultural income was therefore not sustainable in law. Case-Laws Income Tax Thu, 09 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28578