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1998 (12) TMI 16 - MADRAS HIGH COURTExtract: .......eferred to us Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the share income of the assessee s minor married daughter should not be included in the hands of the assessee under section 64(1)(iii) of the Income-tax Act? Is answered in favour of the Revenue and against the assessee.
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