Supreme Court of India
Commissioner of Income Tax, Ludhiana v. Om Prakash
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What the Court ordered
For the above reasons, we are inclined to take the view that the expressions 'any individual' and 'such individual' in Sections 64(1)(i) and (ii) are employed in restricted sense and do not include a Karta of a Hindu E Undivided Family.
Judgment, page 12
From the headnote
Income Tax Act, 1961: 1 Income tax S.64(/)(i) and (ii) (as it stood prior to 1-4-1976)- clubbing of income- Applicability of-To Karta of HUF-Assessee was a partner in a partnership firm in his capacity as Karta of HUF-Minor children of the said assessee admitted to benefits of partnership-Held: The expression "individual" occurring in S.64(i)and(ii) does not include Kar!a of HUF Hence, the income arising to spouse or minor child of Karta of HUF cannot be included in the computation of his total income-Income of such Karla -~s income of the HUF and not his individual income-Income Tax Act,
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