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1982 (1) TMI 84 - ITAT BOMBAY-EExtract: .......n. 9. Under the circumstances, the departmental appeal would be partly allowed. The ITO is justified in including the income of the wife and the minor children for the gross total income purpose. But, the ITO will consider this point for the purpose of deductions under sections 80C and 80L as if these payments had been made by the assessee himself.
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