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1978 (6) TMI 68 - ITAT CHANDIGARHExtract: .......ri Lal s(4) case and discussion in this order, we hold that the provisions of s.64(1)(i) and (iii) were wrongly brought into operation to club the assessee s wife s and/or his minor child s income with the individual income of the assessee under s.64(1)(i) and (iii) of the Act. The additions made are vacated. 11. The assessee s appeals are allowed.
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