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1983 (1) TMI 110 - AT - Income TaxExtract: .......nd under section 2(22)(e). We may also state that in coming to this conclusion, we have accepted the contention of the department that the assessee should be deemed to be the guardian of his minor sons in spite of the fact that the mother has been entered as a guardian in the share register of the company. 9. In the result, the appeal is dismissed.
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