https://www.taxtmi.com/caselaws?id=37873 The court upheld the inclusion of minor children's share income in the assessee's total income under section 64(ii) of the Income Tax Act, 1961. The court determined that the minor children, admitted to the benefits of partnership in the firm after their father's demise, should be assessed under section 64(ii) rather than section 161. This decision aimed to prevent tax evasion through partnerships with family members, aligning with the legislative intent of section 64(ii). The court ruled in favor of the revenue authorities, affirming the inclusion of the minor children's income in the assessee's total income. en-us Wed, 01 Feb 1978 00:00:00 +0530 Thu, 01 Apr 2010 15:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37873 The court upheld the inclusion of minor children's share income in the assessee's total income under section 64(ii) of the Income Tax Act, 1961. The court determined that the minor children, admitted to the benefits of partnership in the firm after their father's demise, should be assessed under section 64(ii) rather than section 161. This decision aimed to prevent tax evasion through partnerships with family members, aligning with the legislative intent of section 64(ii). The court ruled in favor of the revenue authorities, affirming the inclusion of the minor children's income in the assessee's total income. Case-Laws Income Tax Wed, 01 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37873