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1978 (8) TMI 122 - AT - Income TaxExtract: .......he assets under consideration has already been effected on 16th April, 1970 no share under s. 64(2) could be included in the income of the assessee on the basis. In our opinion, therefore, no share for this period also is assessable in the individual rsquo s hands. The assessee rsquo s appeals are allowed and the Departmental appeals are dismissed.
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