https://www.taxtmi.com/caselaws?id=59467 The Tribunal allowed the appeal, ruling that the agricultural income of the minor children of the assessee cannot be clubbed with the agricultural income of the assessee under section 64(1A) for rate purposes. The Tribunal emphasized that agricultural income does not form part of total income and clarified that section 64(1A) specifically pertains to clubbing the total income of minor children with the parent's income, excluding agricultural income. en-us Mon, 17 May 2004 00:00:00 +0530 Wed, 29 Dec 2010 18:37:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59467 The Tribunal allowed the appeal, ruling that the agricultural income of the minor children of the assessee cannot be clubbed with the agricultural income of the assessee under section 64(1A) for rate purposes. The Tribunal emphasized that agricultural income does not form part of total income and clarified that section 64(1A) specifically pertains to clubbing the total income of minor children with the parent's income, excluding agricultural income. Case-Laws Income Tax Mon, 17 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59467