https://www.taxtmi.com/caselaws?id=57804 The Tribunal ruled in favor of the appellant, stating that the interest payable by the assessee to his minor son, which had not been received by the minor child, should not be clubbed in the hands of the assessee. It emphasized the need to separately compute the minor child's income before applying clubbing provisions under section 64. The Tribunal allowed the appeal in part, deleting the addition of interest not received by the minor child and dismissing the appeal against charging interest under sections 234B and 234C. en-us Thu, 30 Sep 2004 00:00:00 +0530 Fri, 13 May 2016 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57804 The Tribunal ruled in favor of the appellant, stating that the interest payable by the assessee to his minor son, which had not been received by the minor child, should not be clubbed in the hands of the assessee. It emphasized the need to separately compute the minor child's income before applying clubbing provisions under section 64. The Tribunal allowed the appeal in part, deleting the addition of interest not received by the minor child and dismissing the appeal against charging interest under sections 234B and 234C. Case-Laws Income Tax Thu, 30 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57804