1984 (1) TMI 138

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... both these years, the assessee, an individual, did not have any income of his own. But the ITO proceeded to include the income of four minors admitted to the benefit of partnership. In the one year, the share income of these four minors amounted to Rs. 16,186 and, in the other year, the share income amounted to Rs. 18,784. The assessment of the assessee by including these amounts was made on tota....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., reached on the issue. Sub-s.(1) of s. 64 provides that in computing the total income of the individual, there shall be included all such income as arises directly or indirectly to a minor child of such an individual from the admission of the minor to the benefits of the partnership in a firm. There must be an occasion to compute the total income of such individual. When the individual has no inc....