https://www.taxtmi.com/caselaws?id=36806 The Madras High Court construed the word "child" in section 9(2)(a)(iv) of the Tamil Nadu Agricultural Income-tax Act, 1955, by reference to its ordinary legal meaning and the established interpretation of the analogous clause in section 16(3)(a) of the Indian Income-tax Act, 1922. It held that, absent contrary statutory context, "child" means only a legitimate child. The Court declined to extend the term by relying on the declaratory rule in amended section 16 of the Hindu Marriage Act, 1955, because the agricultural income-tax provision was general in scope and did not justify a broader meaning. Children of a void bigamous marriage were therefore outside the provision, and the transfer could not be clubbed with the assessee's income. en-us Tue, 13 Nov 1979 00:00:00 +0530 Wed, 24 Mar 2010 16:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36806 The Madras High Court construed the word "child" in section 9(2)(a)(iv) of the Tamil Nadu Agricultural Income-tax Act, 1955, by reference to its ordinary legal meaning and the established interpretation of the analogous clause in section 16(3)(a) of the Indian Income-tax Act, 1922. It held that, absent contrary statutory context, "child" means only a legitimate child. The Court declined to extend the term by relying on the declaratory rule in amended section 16 of the Hindu Marriage Act, 1955, because the agricultural income-tax provision was general in scope and did not justify a broader meaning. Children of a void bigamous marriage were therefore outside the provision, and the transfer could not be clubbed with the assessee's income. Case-Laws Income Tax Tue, 13 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36806