TMI Blog1985 (7) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... , Baroda, the dispute relates to tile attraction of section 64 of the Income-tax Act, 1961, for the purposes of clubbing" the income of the minor sons admitted to the benefits of partnership, or for that matter, of the wife from the profits of the firm with the income of the father or the husband, as the case may be, where such father or husband is a partner in the same firm in his representative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entative capacity. For the selfsame reasons, in all these three references, we have to answer the questions as under I.T.R. No. 495 of 1980 : We answer question No. 1 in the affirmative i.e., infavour of the assessee and against the Revenue. We answer question No. 2 infavour of the assessee and against the Revenue, provisions of section 64(1)(ii) of the Income-tax Act could not be invoked. I.T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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