Income from sale of shares of Minor son to be clubbed u/s 64 : ITAT
The clubbing provisions as are contained in section 60 to 64 of the 1961 Act are attracted and income of the minor sons are to be clubbed with the income of the assessee. IN THE ITAT CHENNAI BENCH ‘D’ K. Srikanth v. Assistant Commissioner of Income Tax GEORGE MATHAN, JUDICIAL MEMBER AND RAMIT KOCHAR, ACCOUNTANT MEMBER… Read More »