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1982 (7) TMI 155 - ITAT HYDERABAD-BExtract: .......19,986 respectively for the years under appeal. However, in regard to the inclusion of the share income we hold that the inclusion is in order since the share income, has been earned as a direct result of the admission of the minor to the benefits of the partnership. Therefore, s. 64(1)(iii) clearly applies thereto. The appeals are allowed in part.
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