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1976 (8) TMI 25 - HC - Income TaxExtract: .......es and our answer is as follows In the facts and circumstances of the case, the share of the minor son of each of the assessees in-the income of the firm of M/s. Arvind Cold Storage, was rightly included in the individual assessments of the respective assessee. The assessees will pay the costs of the revenue, but in one set. Advocate s fee Rs. 200.
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