Law: Income Tax Ordinance, 1979

Section: 83,83A,59,59(1),66,66A

(a) Income Tax Ordinance (XXXI of 1979) S. 83 A Income of a minor child Parent Determination Result of words `minor child of the assessee and the assessee shall be the parent determined by the Deputy Commissioner of Income Tax' would be that a parent would be either father or mother of the minor child and none else Use of word `minor child' is not without any significance and the minor child would mean minor child of the assessee and undoubtedly a child would not' be taken to be a child of the grandfather or grandmother or a child of someone else than his own parents Opening provision of S.83 A bf the Income Tax Ordinance, 1979 signified the relationship of minor with the assessee that the minor should be a minor child of the assessee Minor child could not be other than offspring of parent/ assessee who may be either his mother or father. (b) Income Tax Ordinance (XXXI of 1979) S. 83 A Income of a minor child Explanation Parent Grand-father Explanation of S.83 A of the Income Tax Ordinance, 1979 did not take away the very natural relationship of a minor child with the assessee and it only empowers the Assessing Officer to determine as to whether the father or the mother should be taken to be the parent of minor child for clubbing the income of minor child with the income of assessee/father or assessee/mother as the case may be Explanation could not be stretched too far to bring the grandfather of a minor to be determined as parent of minor child. (c) Income Tax Ordinance (XXXI of 1979) S. 83A Income of a minor child Parent Parent could be either father or mother of the minor child, and none else in the category of relationships for the purpose of S.83 A of the Income Tax Ordinance 1979 and the Assessing Officer is only to determine as to who amongst the father or the mother if both are assessees would be the parent for the minor child for clubbing the income of minor child. P.R. Aiyar's Concise Law Dictionary (1997 Edn.); Chambers Dictionary; Law Lexicon and Black's Law Dictionary; 5th Edn. ref. (d) Income Tax Ordinance (XXXI of 1979) S. 83-A Income of a minor child Parent Grandfather Income of minor child was clubbed with the income of grandfather of the minor…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492