Judgment :- R. JAYASIMHA BABU, J. The Tribunal has held that the income of a minor married daughter cannot be clubbed with that of the parent under section 64(1)(iii) of the Income-tax Act, 1961. This view is wholly unsupportable from the language of the provision which only refers to "minor". The status of the minor as to whether the minor is married or unmarried is immaterial for the purpose of the statutory provision. Marriage may have other incidents. So far as the taxability of the income is concerned, it is only the provisions of the Income-tax Act that govern. The legislative intent as expressed in section 64 of the Income-tax Act is to regard the income of the minor admitted to the benefits of the partnership as income taxable in the hands of the parent. All the conditions which attract section 64(1)(iii) of the said Act being satisfied, the income of the minor has been rightly clubbed with that of the parent. A view similar to the one taken by us is also the view in the case of Kumaraswamy Reddiar v. CIT, which is now brought to our notice by learned counsel for the Revenue. The question referred to us : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the share income of the assessee's minor married daughter should not be included in the hands of the assessee under section 64(1)(iii) of the Income-tax Act ?" is answered in favour of the Revenue and against the assessee.