https://www.taxtmi.com/caselaws?id=39163 The court affirmed the decision of the Tribunal to include the minor sons' share income in their mother's total income under section 64(2) of the Income-tax Act. The court held that the sons were admitted to the partnership as individuals, not as representatives of the Hindu undivided family, based on various factors indicating individual ownership. As such, the sons' income was deemed separate and liable to be included in the mother's income. The court found no error in the Tribunal's decision and ruled in favor of the department, awarding costs to the Commissioner of Income-tax. en-us Thu, 12 Sep 1974 00:00:00 +0530 Tue, 13 Apr 2010 13:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39163 The court affirmed the decision of the Tribunal to include the minor sons' share income in their mother's total income under section 64(2) of the Income-tax Act. The court held that the sons were admitted to the partnership as individuals, not as representatives of the Hindu undivided family, based on various factors indicating individual ownership. As such, the sons' income was deemed separate and liable to be included in the mother's income. The court found no error in the Tribunal's decision and ruled in favor of the department, awarding costs to the Commissioner of Income-tax. Case-Laws Income Tax Thu, 12 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39163