https://www.taxtmi.com/caselaws?id=37761 Section 9(2) of the Travancore-Cochin Agricultural Income-tax Act applies only where an assessee transfers his own property, directly or indirectly and without consideration, to a wife or minor child so that the resulting income can be clubbed in his assessment. Where the lands had been obtained on partition and retained the character of joint family or coparcenary property, a settlement in favour of family members was not a transfer of the petitioner's absolute property and section 9(2) did not operate. The validity of the settlement deeds did not alter that position, and the daughter's minority did not justify inclusion once the statutory basis for clubbing was absent. en-us Wed, 12 Apr 1978 00:00:00 +0530 Wed, 31 Mar 2010 18:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37761 Section 9(2) of the Travancore-Cochin Agricultural Income-tax Act applies only where an assessee transfers his own property, directly or indirectly and without consideration, to a wife or minor child so that the resulting income can be clubbed in his assessment. Where the lands had been obtained on partition and retained the character of joint family or coparcenary property, a settlement in favour of family members was not a transfer of the petitioner's absolute property and section 9(2) did not operate. The validity of the settlement deeds did not alter that position, and the daughter's minority did not justify inclusion once the statutory basis for clubbing was absent. Case-Laws Income Tax Wed, 12 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37761