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1993 (1) TMI 108 - ITAT COCHINExtract: ....... under section 64(1)(iii) because, in respect of that income, the wife cannot be considered as the assessee. Consequently, the relief under section 80L would be available to the husband after the wife s income has been clubbed with his income. Thus, on this point the argument of the assessee fails. 12. In the result, the appeals are allowed in part
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