1982 (3) TMI 175

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....his was resisted in first appeal on the ground that section 64(1)(iii) authorises the inclusion of income arising from admission to benefits of partnership "to a minor child" and that "a minor child" would mean only one child and not both children. Since the assessee had two minor children, the assessee argued that none could be included. It was alternatively argued that, at best, income of one child only could be included. The first appellate authority referred to section 13 of the General Clauses Act which provided that "words in the singular shall include the plural and vice versa" unless the context requires otherwise. In this view, he confirmed the assessment. In the second appeal, the arguments are repeated. 3. The learned representa....

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.... carefully considered the arguments presented before us. Section 64(1)(iii) reads as under: "(1) In computing the total income of any individual, there shall be included all such income as arises directly or indirectly--- (iii) to a minor child of such individual from the admission of the minor to the benefits of partnership in a firm." History of the section could leave us in no doubt as to the intention of the Parliament. As pointed out by the learned representative himself, the original intention was to cover income from assets transferred to minor children even by mother on the recommendation of Direct Taxes Enquiry Committee under item 38, in para 7.81(5) and (6) of its report which reads as under: "38-7.81(5) & 6---A provision sim....