Commissioner of Income Tax And Another Versus M/s Jagdish Jain - Income Tax - ALLAHABAD HIGH COURT - HC - Income of minor - Held that - The interest income has been disclosed by the assessee (father of minor) through out these years - The donors have also accepted the fact of gift of Rs. 1 lakh on 19 different occasions, who happened to be close relatives - For 1993-94, 1994-95 assessment years the interest income earned by the minor was clubbed in the hands of the father - Just because an asses................................... Income Tax - Case Laws
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