1967 (7) TMI 39

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....dia, was a partner of a firm, Messers. Nathu Ram Harakh Chand. His son, Vishnu Kumar, a minor, was admitted to the benefits of partnership in the firm. Assessment proceedings for the year 1960-61 were taken against the assessee as an individual. The Income-tax Officer included in the income of the assessee a sum of Rs. 13,188 received by the son from the firm. This amount included a sum of Rs. 5,7....

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.... The provisions of section 16(3)(a)(ii) are as follows : " 16. (3) In computing the total income of any individual for the purpose of assessment, there shall be included : (a) so much of the income of a wife or minor child of such individual as arises directly or indirectly ... (ii) from the admission of the minor to the benefits of partnership in a firm of which such individual is a pa....

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....inor to the benefits of partnership. The decision in L. Ram Narain Garg's case was noticed with approval by the Supreme Court in S. Srinivasan v. Commissioner of Income-tax. In our opinion, there can be no dispute that the Income-tax Officer was plainly right in including the sum of Rs. 5,791 in the total income of the assessee. The partnership in the instant case was governed by a partnership ....