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2003 (11) TMI 281 - ITAT BANGALORE-CExtract: .......as in the said case, the spouse of the assessee was not receiving salary as partner thereof and it was also held that she does not possess any professional or technical knowledge, section 64(1)(iii) was held applicable which is not so in the present case. In the result, the appeals of the assessee are allowed and the cross-objections are dismissed.
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