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1950 (9) TMI 19 - HC - Income TaxExtract: .......tion should be so interpreted as to apply only to a male when it is capable of being applied both to a male and a female. We, therefore, answer the question referred to us in the affirmative. The minors' shares of profits in the firm of Messrs. Baijnath Madan Lal can be included under Section 16(3)(a)( ii) in the mother's assessable income.
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