Supreme Court · 1999 INSC 290 · Decided 27 July 1999
Commissioner of Income Tax, Ludhiana v. Om Prakash
- Court
- Supreme Court of India
- Citation
- 1999 INSC 290 · [1999] 3 S.C.R. 1186
- Case number
- CIVIL APPEAL No. 4234/1983
- Decided
- 27 July 1999
- Bench
- S.P. BHARUCHA, B.N. KIRPAL, S. RAJENDRA BABU, S.S.M. QUADRI, M.B. SHAH (5-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 16(3)(a)(i), 64(ii), 2(31), 64(1)
Headnote
Income Tax Act, 1961: C 1 Income tax S.64(/)(i) and (ii) (as it stood prior to 1-4-1976)- clubbing of income- Applicability of-To Karta of HUF-Assessee was a partner in a partnership firm in his capacity as Karta of HUF-Minor children of the said assessee admitted to benefits of partnership-Held: does not include Kar!a of HUF­ Hence, the income arising to spouse or minor child of Karta of HUF cannot D be included in the computation of his total income-Income of such Karla -~s income of the HUF and not his individual income-Income Tax Act, 1922, S.16(3)(a)(i) and (ii) (as
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)