https://www.taxtmi.com/caselaws?id=60192 The Tribunal allowed the Revenue's appeal, setting aside the AAC's decision to include only the proportionate share income of the minor in the total income of the assessee. The Tribunal directed the inclusion of the entire share income of the minor for the assessment year 1976-77, in accordance with section 64 of the IT Act and relevant Supreme Court precedents. en-us Thu, 22 Apr 1982 00:00:00 +0530 Tue, 04 Jan 2011 11:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60192 The Tribunal allowed the Revenue's appeal, setting aside the AAC's decision to include only the proportionate share income of the minor in the total income of the assessee. The Tribunal directed the inclusion of the entire share income of the minor for the assessment year 1976-77, in accordance with section 64 of the IT Act and relevant Supreme Court precedents. Case-Laws Income Tax Thu, 22 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60192