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1961 (8) TMI 3 - SC - Income TaxWhether the assessee is entitled to earned income relief on the share income of the two minor sons for 1949-50 assessment year and on the share income of one minor son for 1950-51 assessment year included in the computation of the total income of the assessee under the provisions of section 16(3)(a)(ii) of the Income-tax Act ? Held that:- The section can only be read as enacting that for purposes of earned income relief, " such income " will be included which, though it is the income of another person, has been earned by the assessee, or, in the case of a firm, where the assessee is a partner, by his being actively engaged as partner in the conduct of the business. The words " where the assessee is a partner " must be given effect to, ever when the income of the minor or the wife is considered under the latter part, and they also point to the same conclusion. In reading the definition in this way, no violence is done to the language of it. The condition that the assessee must have worked actively as a partner is thus applicable also to the latter part of the definition. In our opinion, the High Court was right in the answer which it gave. Appeal dismissed.
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