Meaning of “Child”

Case Name : CIT  Vs. C.S. Rajasundaram Chetty

Citation : [1950] 18 ITR 145 (mad.)

Court : Madras high court

Section : 64

Meaning : The word ‘child’ in section 16(3)(a) of the 1922 act does not include any legitimate child. Therefore, share income of the minor, illegitimate son of the assessee, is not liable to be included in the total income of the assessee under section 16(3)(a)(ii).

Case Name : CIT Vs. Smt. Saraswati Devi Singh 

Citation : [1992] 195 ITR 185 (Gauhati)

Court :  Gauhati high court

Section : 64

Meaning : Section 2(15a) defines the term ‘child’ as including a step child. Explanation 1 to section 64(1) does not nullify the definition of child in section 2(15a) [renumbered as 2(15b) w.E.F. 1-4-1988-Ed.] Of the act nor is the said definition of ‘child’ repugnant to the above explanation 1. Step-child would come within the purview of section 64(1)(iii) of the act in view of the clear definition of ‘child’, vide section 2(15a).