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1982 (9) TMI 108 - ITAT CHANDIGARHExtract: .......l. This clearly sets the matter at rest because the statute itself under this Explanation provides that income includes a loss. When this is so, there is no reason why the loss apportioned to the wife could not be included in the hands of the husband. The order of the Commissioner (Appeals) is, therefore, upheld. 9. Appeal of the revenue dismissed.
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