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1978 (2) TMI 10 - CALCUTTA HIGH COURTExtract: .......sition, then the inclusion of his income in the income of the assessee was clearly attracted by virtue of s.64(ii). The Tribunal, therefore, in our opinion, came to the correct conclusion. The question is, therefore, answered in the affirmative and in favour of the revenue. Parties will pay and bear their own costs. SUDHINDRA MOHAN GUHA J.-I agree.
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