https://www.taxtmi.com/caselaws?id=36673 The High Court of Jammu and Kashmir clarified that the total income of an owner includes income of a minor child assessable under section 64 of the Income Tax Act, 1961. The Court distinguished between "total income" and "gross total income," stating they are not interchangeable. The Court upheld the Tribunal's decision on the inclusion of section 64 income in the owner's total income but disagreed that total income equates to gross total income. Each party was directed to bear their own costs, and counsel's fee was set at Rs. 150. en-us Tue, 11 Sep 1979 00:00:00 +0530 Tue, 23 Mar 2010 18:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36673 The High Court of Jammu and Kashmir clarified that the total income of an owner includes income of a minor child assessable under section 64 of the Income Tax Act, 1961. The Court distinguished between "total income" and "gross total income," stating they are not interchangeable. The Court upheld the Tribunal's decision on the inclusion of section 64 income in the owner's total income but disagreed that total income equates to gross total income. Each party was directed to bear their own costs, and counsel's fee was set at Rs. 150. Case-Laws Income Tax Tue, 11 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36673