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1998 (1) TMI 12 - MADRAS HIGH COURTExtract: .......l hold that the provisions of section 64 of the Income-tax Act cannot be invoked to club the wife s share income in the assessee s hands made in his individual capacity is he was a partner is in the representative capacity in the service. Accordingly, we answer the common question of law referred to us in the affirmative and against the Department.
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