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1988 (11) TMI 83 - PUNJAB AND HARYANA HIGH COURTExtract: .......ted March 31, 1973, and thus the shares of the wife and the son received from the two partnership firms, were rightly not included in the income of the assessee under section 64 of the Act. Accordingly, we answer both the questions in favour of the assessee, i.e., in the affirmative. The assessee will have his costs which are quantified at Rs. 500.
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