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1979 (10) TMI 98 - ITAT AHMEDABAD-AExtract: .......he above principle to the facts of the case which we have set out earlier it is clear that the authorities below were not justified in including the income from interest credited to the account of the minors as aforesaid in the hands of the assessee under s. 64(iii) of the Act. The said addition, therefore, stands deleted. 6. The appeal is allowed.
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