1998 (12) TMI 16

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..... be clubbed with that of the parent under section 64(1)(iii) of the Income-tax Act, 1961. This view is wholly unsupportable from the language of the provision which only refers to "minor". The status of the minor as to whether the minor is married or unmarried is immaterial for the purpose of the statutory provision. Marriage may have other incidents. So far as the taxability of the income is conce .....

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