1978 (4) TMI 25

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..... the opinion of this court : " Whether, on the facts and in the circumstances of the case, the share income of the two minor sons and one minor daughter of the assessee, an individual, from the partnership firm to the benefits of which they are admitted and in which the assessee is a partner as karta of his Hindu undivided family and not in his individual capacity, can be included in the income o .....

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..... d Co. [1965] 55 ITR 660, came to the conclusion that the karta who is a partner is an individual within the meaning of s. 64(ii), and as such the income of the minor sons and daughter admitted to the benefits of the partnership shall be clubbed with the income of such individual. Following the decision in Madho Prasad v. CIT [1978] 112 ITR 492 (All), we answer the question referred to us in the a .....

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