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1990 (11) TMI 8 - SC - Income TaxWhether the income arising from the assets transferred by the assessee to the trusts for the benefit of (a) Smt. Mazharunnisa Begum, (b) Smt. Laila Begum, and (c) Smt. Jani Begum and (ii) the minor sons born of Smt. Laila Begum and Smt. Jani Begum, was income arising to 'spouse' and 'minor child' within the meaning of section 16(3)(b) - High Court was justified in answering the question referred to it in favour of the assessee - appeal, therefore, fails and is dismissed
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