Supreme Court of India
V. D. M. R. M. M. R. M. Muthiah Chettiar v. Commissioner of Income-tax, Madras
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From the headnote
c Indian Income-tax Act (11 of 1922), ss. 34 and 16(3)-Assessee's return of income as individual not showing that other members of his' firm were his minor sons-Income of minors separately assessed-S. 34(1) and s. 34(l)(b), applicability of income of a minor son whether can be added under s. 16(3 )-Income of assessee after having been separately assessed. The assessee and his minor sons separately held shares in a resident firm.…
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