https://www.taxtmi.com/caselaws?id=55817 The Tribunal ruled in favor of the female assessee, holding that the exemption under section 5(1)(ix) of the GT Act applies to both males and females. It emphasized that parents have a legal duty to support their minor children, allowing the mother to claim the exemption based on the child's dependency on her. en-us Mon, 31 Aug 1981 00:00:00 +0530 Tue, 30 Nov 2010 12:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55817 The Tribunal ruled in favor of the female assessee, holding that the exemption under section 5(1)(ix) of the GT Act applies to both males and females. It emphasized that parents have a legal duty to support their minor children, allowing the mother to claim the exemption based on the child's dependency on her. Case-Laws Income Tax Mon, 31 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55817