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ONKAR NATHMAHENDRA versus COMMISSIONER OF INCOME-TAX


Minimum income of a minor child included in the pre-tax interest gross income paid by the government on prepayment overtime, which includes the partner's total income from the partnership, with respect to his income from the minor company since 1976 I submit the return. The prepayment tax payment after 1 476 was deducted after incurring a modest expense and the addition of his father's modest income to interest the minor's father because such inclusion included a payment. There was a short drop. Advance tax exemption is routinely entitled to interest under section 214 but interest is not paid on the basis of equity Indian Income Tax Act, 1961, section 214

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