1988 (11) TMI 20 - HC - Income Tax

Summary

The High Court of Punjab and Haryana ruled in favor of the assessee regarding the inclusion of the share of the minor daughter in the total income under section 64(1)(ii) of the Income-tax Act, 1961. The decision was based on a previous judgment in a similar case. The court directed that the question be answered in favor of the assessee with no order as to costs.