https://www.taxtmi.com/caselaws?id=56048 The case revolved around determining whether the term "child" under Mohammedan law includes a step-child for income tax purposes. The tribunal concluded that as per Muslim law, step-children are not recognized, and the minors in question did not qualify as step-children. Therefore, sections 64(1)(ii) and 2(15A) of the Income-tax Act were deemed inapplicable, and the income of the minors was not to be included in the assessee's income. The tribunal rejected the department's appeals, ruling that the sections did not apply in this context, and the income should not be clubbed. en-us Fri, 26 Aug 1983 00:00:00 +0530 Wed, 01 Dec 2010 13:07:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56048 The case revolved around determining whether the term "child" under Mohammedan law includes a step-child for income tax purposes. The tribunal concluded that as per Muslim law, step-children are not recognized, and the minors in question did not qualify as step-children. Therefore, sections 64(1)(ii) and 2(15A) of the Income-tax Act were deemed inapplicable, and the income of the minors was not to be included in the assessee's income. The tribunal rejected the department's appeals, ruling that the sections did not apply in this context, and the income should not be clubbed. Case-Laws Income Tax Fri, 26 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56048