1985 (7) TMI 11

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....up of three references at the instance of the Commissioner of Income-tax, Baroda, the dispute relates to tile attraction of section 64 of the Income-tax Act, 1961, for the purposes of clubbing" the income of the minor sons admitted to the benefits of partnership, or for that matter, of the wife from the profits of the firm with the income of the father or the husband, as the case may be, where suc....

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....le to be clubbed with the income of the person who is partner in a representative capacity. For the selfsame reasons, in all these three references, we have to answer the questions as under I.T.R. No. 495 of 1980 : We answer question No. 1 in the affirmative i.e., infavour of the assessee and against the Revenue. We answer question No. 2 infavour of the assessee and against the Revenue, provisi....