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1984 (10) TMI 40 - HC - Income TaxExtract: .......of leave to appeal to the Supreme Court under s. 261 of the Act. In coming to the conclusion that the assessee is bound to disclose the income arising to his minor children on their admission to the benefits of partnership in a firm, we have followed the Supreme Court decision in CIT v. Kochammu Amma, 1980 125 ITR 624. Leave, therefore, is refused.
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