1984 (1) TMI 138 - AT - Income Tax

Summary

The appeals were filed for the asst. yrs. 1976-77 and 1977-78 concerning the inclusion of minors' share income in the assessment of an individual with no income. The ITAT Jabalpur reversed the AAC's decision, citing that when an individual has no income, the share income of minors cannot be included. The appeals were allowed. (Case: 1984 (1) TMI 138 - ITAT JABALPUR)