1988 (5) TMI 10 - HC - Income Tax

Summary

The High Court of Rajasthan ruled that the share income of a minor son in a Hindu undivided family from a partnership firm cannot be included in the family's income under section 64 of the Income-tax Act, 1961. The court upheld the Tribunal's decision in favor of the assessee. (Case citation: 1988 (5) TMI 10 - RAJASTHAN High Court)