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1981 (12) TMI 65 - ITAT DELHI-AExtract: .......admission of the minor to the benefits of partnership. The rulings relied upon and cited on pages 14-16 of the paper book do not, therefore, help the assessee. Under the circumstances, therefore, interest earned on the capital investment would be includible in the income of the mother under section 64(1)(iii). 6. The appeal succeeds and is allowed.
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