https://www.taxtmi.com/caselaws?id=774609 The Delhi HC rejected the petitioner's contention that an orphan minor does not qualify as an "individual" under Section 2(31) of the Income Tax Act. The court held that nothing in the statutory provisions supports excluding minors from the definition of "individual." The argument that orphan minors cease to be individuals while minors with living parents remain individuals was dismissed as frivolous and unfounded. The court declined to examine the taxability of the minor's income, stating this falls within the assessment authorities' jurisdiction. en-us Thu, 29 May 2025 00:00:00 +0530 Fri, 11 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774609 The Delhi HC rejected the petitioner's contention that an orphan minor does not qualify as an "individual" under Section 2(31) of the Income Tax Act. The court held that nothing in the statutory provisions supports excluding minors from the definition of "individual." The argument that orphan minors cease to be individuals while minors with living parents remain individuals was dismissed as frivolous and unfounded. The court declined to examine the taxability of the minor's income, stating this falls within the assessment authorities' jurisdiction. Case-Laws Income Tax Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774609