https://www.taxtmi.com/caselaws?id=38415 The High Court of Allahabad ruled in favor of the revenue in a case concerning the inclusion of the share income of minor sons of the assessees in their individual assessments. The court interpreted section 64 of the Income-tax Act, emphasizing that the share income of the minors, admitted to partnership benefits in the firm where their fathers were partners, should be considered the fathers' income for taxation purposes. Despite arguments by the assessees that their status as kartas of joint families should be distinguished, the court held that the amendment aimed to broaden taxation scope, leading to the inclusion of the minors' income in the fathers' assessments. en-us Thu, 12 Aug 1976 00:00:00 +0530 Tue, 06 Apr 2010 11:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38415 The High Court of Allahabad ruled in favor of the revenue in a case concerning the inclusion of the share income of minor sons of the assessees in their individual assessments. The court interpreted section 64 of the Income-tax Act, emphasizing that the share income of the minors, admitted to partnership benefits in the firm where their fathers were partners, should be considered the fathers' income for taxation purposes. Despite arguments by the assessees that their status as kartas of joint families should be distinguished, the court held that the amendment aimed to broaden taxation scope, leading to the inclusion of the minors' income in the fathers' assessments. Case-Laws Income Tax Thu, 12 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38415