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1988 (8) TMI 56 - HC - Income TaxExtract: .......e wife and children such income accrued while applying section 16 of the Indian Income-tax Act, 1922, which provision is analogous to section 64 of the Act. Applying the said ratio to the facts of this case, we hold that the Tribunal was right in rejecting this claim. We, therefore, answer question No. 6 in the affirmative and against the assessee.
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