https://www.taxtmi.com/caselaws?id=56298 The court held that the interest paid to minors by M/s Hiralal Industries and M/s Himson Textile Engineering should not be included in the assessee's income under Section 64(1)(iii) of the Income Tax Act, 1961. However, the interest paid by M/s Chetan Industries was deemed includible. The appeal was partly allowed, and the case was remanded to the original Bench for further proceedings. en-us Wed, 07 Nov 1984 00:00:00 +0530 Thu, 02 Dec 2010 18:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56298 The court held that the interest paid to minors by M/s Hiralal Industries and M/s Himson Textile Engineering should not be included in the assessee's income under Section 64(1)(iii) of the Income Tax Act, 1961. However, the interest paid by M/s Chetan Industries was deemed includible. The appeal was partly allowed, and the case was remanded to the original Bench for further proceedings. Case-Laws Income Tax Wed, 07 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56298