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2001 (9) TMI 85 - GUJARAT HIGH COURTExtract: .......he daughter-in-law and invested in the business of the donor could be clubbed with the income of the business of the donor. In view of the above discussion, we answer both the questions referred to us in the affirmative, i. e., in favour of the assessee and against the Revenue. The Reference accordingly stands disposed of with no order as to costs.
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