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1978 (1) TMI 84 - ITAT COCHINExtract: .......s from his wife. So the only inference possible is that they are co-owners. That being so, only his interest can be included and his wife s interest computed correctly as 70/164 cannot be. Neither s. 64 helps the Department to rope in the wife s share. 4. So we find that the AAC has correctly decided the issue. The Departmental appeal is dismissed.
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