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GHULAM MUHAMMAD versus STATE


Section 16 (3) The income of a minor can be assessed in the hands of his parents only when it is shown that the voluntary enrollment of the income parent directly or indirectly benefited the firm of his partnership in which his parents Was also Where a participant defines a minor in inheritance by inheritance, the minor cannot be said to have entered into the partnership within the meaning of section 16 (3) (a) (ii) of the Act.

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