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Report No. 49

21A. Srinivasan's case.-

The principle of the Supreme Court decision which emphasised1 the aspect of evasion was reaffirmed by the Supreme Court in a subsequent case,2 holding that the provision in the Income-tax Act for tagging of income arising to a wife or a minor child from a partnership in which the husband or father is also a partner, was justified mainly on the consideration that such a provision was necessary to achieve the object of preventing tax evasion.

1. Para. 16, supra.

2. S. Shrinivasan v. Commissioner of Income-tax, (1967) 63 ITR 273.

The Proposal for inclusion of Agricultural Income in the Total Income for the purpose of determining the Rat of Tax under the Income-Tax Act, 1961 Back

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