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1946 (9) TMI 6 - HC - Income TaxExtract: .......reholder and under Section 23A this income can only be assessed as that of the shareholder, and that shareholder is not the assessee but the assessee and his wife who are the joint holders of the shares in question. I, therefore, agree with the learned Chief Justice that the question referred to us should be answered in the manner suggested by him.
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