At what rate is the minor's income taxed when clubbed

As per the decision of Kolkata Tribunal Bench in case of Deputy Commissioner of Income-tax v Rajeev Goyal & Others, IT Appeal Nos. 951 & 963 (Kol.) of 2011), the income of minor is clubbed with parent on net basis.The Kolkata Bench said that even if the income of the minor is clubbed with the income of the parent, all the deductions are to be allowed while computating the income of the minor and only the net taxable income is to be clubbed under section 64.

As per decision of the Bangalore Bench of the Income Tax Appellate Tribunal in the case of Bajaj Ashok Chunnilal, wherein it was held that “unless and until the income of the minor child is computed, the clubbing provision will not apply”.

Needless to say that the income of minor will be clubbed with higher earning parent under the same head.

Thank You SIR!!!