1985 (7) TMI 11 - HC - Income Tax

Summary

The High Court of Gujarat ruled in a group of three references related to section 64 of the Income-tax Act, 1961, regarding clubbing income of minor sons or spouse from a partnership firm with the income of the father or husband. The court held that section 64(1)(ii) could not be invoked in these cases. The judgments were in favor of the assessee and against the Revenue in all three references. No costs were awarded. (Case citation: 1985 (7) TMI 11 - GUJARAT High Court)