Judgment :- R. JAYASIMHA BABU, J. The question referred to us is as to whether the Tribunal was correct in law in holding that the share income arising to the minor sons of the assessee by the admission to the benefits of partnership in a firm cannot be included in the hands of the assessee as their parent under section 64(1)(iii) of the Act for the concerned assessment years, where the assessee has no other source of income of his own chargeable under the provisions of the Act. A question similar to the one under consideration was considered by this court in the case of CIT v. P. Alwarsamy and it was held by the Tribunal that clubbing is required to be done under section 64 of the Income-tax Act, 1961. Following the said judgment, we answer the question in favour of the Revenue and against the assessee. Parties to bear their respective costs.