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1983 (10) TMI 50 - ALLAHABAD HIGH COURT
Extract:
.......he minor sons of the assessee, from the firm, M/s. Arvind Cold Storage, had been rightly included under section 64(ii) of the Income-tax Act, 1961, as the income of the assessee. Our answer to this question is in the affirmative, in favour of the Revenue and against the assessee. The Commissioner is entitled to costs, which are assessed at Rs. 200.