https://www.taxtmi.com/caselaws?id=36541 The court concluded that the minor was admitted to the benefits of the partnership, and therefore, his share income was correctly included in the total income of the assessee under section 64(ii) of the Income-tax Act, 1961. The court emphasized interpreting the partnership deed reasonably and ensuring that the minor was not made a full partner. Referring to relevant precedents, the court held that including the minor's income in the assessee's income was justified. The decision favored the revenue, with each party bearing its own costs. en-us Wed, 15 Feb 1978 00:00:00 +0530 Tue, 23 Mar 2010 10:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36541 The court concluded that the minor was admitted to the benefits of the partnership, and therefore, his share income was correctly included in the total income of the assessee under section 64(ii) of the Income-tax Act, 1961. The court emphasized interpreting the partnership deed reasonably and ensuring that the minor was not made a full partner. Referring to relevant precedents, the court held that including the minor's income in the assessee's income was justified. The decision favored the revenue, with each party bearing its own costs. Case-Laws Income Tax Wed, 15 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36541