https://www.taxtmi.com/caselaws?id=55614 The Tribunal upheld the income-tax authorities' decision to include the minors' interest income in the assessee's total income under section 64(1)(iii) of the Income-tax Act, 1961, emphasizing the unqualified nature of the provisions and the lack of exceptions or restrictions. The appeal was dismissed, affirming the inclusion of interest income earned by the minors in the assessee's total income. en-us Thu, 05 Apr 1984 00:00:00 +0530 Mon, 29 Nov 2010 10:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55614 The Tribunal upheld the income-tax authorities' decision to include the minors' interest income in the assessee's total income under section 64(1)(iii) of the Income-tax Act, 1961, emphasizing the unqualified nature of the provisions and the lack of exceptions or restrictions. The appeal was dismissed, affirming the inclusion of interest income earned by the minors in the assessee's total income. Case-Laws Income Tax Thu, 05 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55614