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1997 (6) TMI 37 - AT - Income TaxExtract: .......f the shop was in the name of the father of Shri Maheshkumar, could not lead to the conclusion that the business belonged to the father and not to the son who is independently assessed to tax. Under the circumstances we see no justification for the impugned addition. The same is accordingly deleted. 13. In the result, the appeal is allowed in part.
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