https://www.taxtmi.com/caselaws?id=58281 The Tribunal upheld the inclusion of income from assets transferred to the spouse and minor child of a non-resident individual in the assessee's total income under section 64(1) of the Income-tax Act, 1961. The Tribunal emphasized interpreting taxing statutes based on the language used without additional conditions, leading to the dismissal of the appeals challenging the inclusion of such income for the relevant assessment years. en-us Thu, 09 Apr 1987 00:00:00 +0530 Sat, 18 Dec 2010 12:50:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58281 The Tribunal upheld the inclusion of income from assets transferred to the spouse and minor child of a non-resident individual in the assessee's total income under section 64(1) of the Income-tax Act, 1961. The Tribunal emphasized interpreting taxing statutes based on the language used without additional conditions, leading to the dismissal of the appeals challenging the inclusion of such income for the relevant assessment years. Case-Laws Income Tax Thu, 09 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58281