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1980 (5) TMI 62 - ITAT DELHI-EExtract: ....... interest payable on the deposits brought in by the minors could not be treated as income arising directly or indirectly from the admission of the minors to the benefits of partnership in a firm so as to attract the provisions of s. 64(1)(iii) of the Act and be included in the total income of the assessee. 7. In the result, the appeal is dismissed.
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