https://www.taxtmi.com/caselaws?id=49439 Earned income relief under section 2(6AA) applies only where the income satisfies the statutory definition of earned income, including the requirement that it be earned by the assessee or, in the case of a firm, by an actively engaged partner. Income of minor sons included in the father's total income does not become earned income in the father's hands merely because it is aggregated for tax purposes. The inclusive wording of the definition does not remove the active participation condition. The Supreme Court therefore upheld the view that only income actually earned through the assessee's own qualifying participation can attract the relief. en-us Thu, 10 Aug 1961 00:00:00 +0530 Fri, 29 Aug 2014 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49439 Earned income relief under section 2(6AA) applies only where the income satisfies the statutory definition of earned income, including the requirement that it be earned by the assessee or, in the case of a firm, by an actively engaged partner. Income of minor sons included in the father's total income does not become earned income in the father's hands merely because it is aggregated for tax purposes. The inclusive wording of the definition does not remove the active participation condition. The Supreme Court therefore upheld the view that only income actually earned through the assessee's own qualifying participation can attract the relief. Case-Laws Income Tax Thu, 10 Aug 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49439