https://www.taxtmi.com/caselaws?id=436367 The court dismissed the writ petition, upholding the clubbing of the minor's income with the parent's income under Section 64(1A) of the Income Tax Act and the deduction of tax at source under Section 194A. The constitutional validity of Section 64(1A) was affirmed, and the court rejected the petitioners' reliance on Supreme Court judgments. Arguments regarding financial hardship and the relevance of Sections 5 and 145 were also dismissed. The court found the impugned orders to be lawful and not perverse. en-us Thu, 05 Jan 2023 00:00:00 +0530 Tue, 11 Apr 2023 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436367 The court dismissed the writ petition, upholding the clubbing of the minor's income with the parent's income under Section 64(1A) of the Income Tax Act and the deduction of tax at source under Section 194A. The constitutional validity of Section 64(1A) was affirmed, and the court rejected the petitioners' reliance on Supreme Court judgments. Arguments regarding financial hardship and the relevance of Sections 5 and 145 were also dismissed. The court found the impugned orders to be lawful and not perverse. Case-Laws Income Tax Thu, 05 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436367