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2016 (5) TMI 35 - HC - Income TaxClubbing of income of a daughter at the hands of her father - Held that:- Section 64 of the Act purportedly directs for computing income of individual where income of wife be included. Section 64A of the Act also enshrines about clubbing of income of minor child with income of father under individual category if it is not derived from his (minor) manual work or activity concerning minor’s skill, talent and likewise. So even if for argument sake it is considered that this property of M/s. Parbati Engineering Works belongs to his wife or minor daughter, income of such property will be clubbed with the income derived from M/s. Jeypore Small Scale Industries of the appellant. In view of the analysis made above, we are of the view that M/s.Parbati Engineering Works belongs to appellant and income of such fabrication unit is income of the appellant. So, we are of the considered view that income of M/s. Parbati Engineering Works should be clubbed with the income of the appellant. Thus, we do not find any infirmity with the impugned orders of the ITAT. Facts and circumstances of the case as discussed above do not purportedly show income derived from M/s. Parbati Engineering Works is of K. Sandhyarani or K. Parbati but it is income of appellant. So, the appellant being assesee is liable to pay Income Tax on the income derived from M/s. Parbati Engineering Works and question of income of his daughter at the hand of appellant does not arise. Moreover, other questions whether provisions of Section 64 of the Act is contrary to above findings now becomes academic.
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