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1997 (1) TMI 48 - ALLAHABAD HIGH COURTExtract: .......atan 1996 217 ITR 692 and on the earlier occasions too that interest accruing on capital investment by the minors is includible in the total income of the assessee under section 64(1)(iii) of the Act. We, therefore, answer the aforementioned questions referred to this court in the negative that is, in favour of the Revenue and against the assessee.
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