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1992 (6) TMI 48 - AT - Income TaxExtract: ....... by the provisions of section 64 of the Act in respect of the three minor sons of the assessee who are also beneficiaries under these Trust Deeds. In fact, the Dy. Commissioner had taken care to see that such income of the minor beneficiaries is included in the income of the assessee for purposes of tax. 20. In the result, the appeals are dismissed
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