https://www.taxtmi.com/caselaws?id=37373 For section 64(ii) of the Income-tax Act, 1961, a karta who is a partner in a firm is treated as an individual. On that construction, the share income of minor children admitted to the benefits of the partnership is clubbed with the income of that individual. The ruling therefore supports inclusion of the minors' partnership income in the assessee's taxable income where the assessee was the firm's partner in a representative capacity. en-us Mon, 24 Apr 1978 00:00:00 +0530 Mon, 29 Mar 2010 12:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37373 For section 64(ii) of the Income-tax Act, 1961, a karta who is a partner in a firm is treated as an individual. On that construction, the share income of minor children admitted to the benefits of the partnership is clubbed with the income of that individual. The ruling therefore supports inclusion of the minors' partnership income in the assessee's taxable income where the assessee was the firm's partner in a representative capacity. Case-Laws Income Tax Mon, 24 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37373