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1 - 8 of 8 (0.23 seconds)Leukoplast (India) Ltd. vs State Of Goa on 3 February, 1988
8. According to learned counsel for the assessee, the main object of Explanation 1 to Sub-section (1) of Section 64 is to ensure that income of a minor child in a partnership shall be included only in respect of the income of his natural parent. Learned counsel has given some illustration such as a child having two or more step mothers and his natural mother may also be alive and, in that case the income has to be included only in the income of the natural mother as otherwise it would be difficult for the Revenue to ascertain as to the step-mother in whose income the income of the minor should be included.
Section 2 in The Income Tax Act, 1961 [Entire Act]
Section 256 in The Income Tax Act, 1961 [Entire Act]
The Hindu Minority And Guardianship Act, 1956
The Taxation Laws (Amendment) Act, 2006
Commissioner Of Income-Tax vs J.K. Cotton Spinning & Weaving Mills Co. ... on 21 July, 1986
Learned counsel has further submitted that when a Legislature has given a special meaning to a particular word in a particular statute, then that meaning has 10 be given to that word and, in support, our attention has been drawn to the decision of the Allahabad High Court in CIT v. J. K. Cotton Spinning and Weaving Mills Co. Ltd. [1987] 164 ITR 18.
The Hindu Adoptions And Maintenance Act, 1956
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