https://www.taxtmi.com/caselaws?id=59227 The Tribunal upheld the decision of the CIT(A) and dismissed the revenue's appeal, affirming that minors are entitled to deductions under section 54F of the IT Act, even when their income is clubbed with another person. The Tribunal emphasized that minors can have their income and property, and should be allowed deductions before clubbing their income with another individual for tax purposes. This ruling aligns with judicial precedents emphasizing the eligibility of minors for deductions under the IT Act. en-us Tue, 06 Jul 2004 00:00:00 +0530 Mon, 27 Dec 2010 13:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59227 The Tribunal upheld the decision of the CIT(A) and dismissed the revenue's appeal, affirming that minors are entitled to deductions under section 54F of the IT Act, even when their income is clubbed with another person. The Tribunal emphasized that minors can have their income and property, and should be allowed deductions before clubbing their income with another individual for tax purposes. This ruling aligns with judicial precedents emphasizing the eligibility of minors for deductions under the IT Act. Case-Laws Income Tax Tue, 06 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59227