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1985 (9) TMI 111 - ITAT BANGALOREExtract: .......from those funds---the decision of the Supreme Court in the case of CIT v. Prem Bhai Parekh 1970 77 ITR 27. Thus, from any point of view, the share of income derived by the spouse cannot be added under section 64 in the total income of the assessee. The AAC was, therefore, justified in deleting the addition made by the ITO. The appeal is dismissed.
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