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1984 (4) TMI 65 - ITAT AHMEDABAD-BExtract: ....... and unqualified in terms and not subject to any exception or restrictions. In this view of the matter we have no hesitation in upholding the action of the income-tax authorities in including the interest earned by the minors in the total income of the assessee by invoking provisions of section 64(1)(iii). 7. In the result, the appeal is dismissed.
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