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2002 (1) TMI 266 - AT - Income TaxExtract: .......been allowed to him against his own income, and not to each of the minors whose income is clubbed in the hands of the assessee by virtue of provisions of section 64(1A) of the Act. The order of the ld. Commissioner (Appeals) is, therefore, set aside and that of the Assessing Officer is restored. 9. In the result, the department s appeal is allowed.
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