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1995 (11) TMI 4 - SC - Income TaxHeld that where a person is a partner in a partnership firm not in his individual capacity but as the karta of the HUF, neither the income accruing to his wife on account of her being a partner in the same partnership firm nor the income accruing to his minor children on account of their being admitted to the benefits of such partnership firm, can be included in the total income of such person---neither in his individual assessment nor in the assessment of the HUF
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