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1984 (1) TMI 138 - ITAT JABALPURExtract: .......ssue, reliance was placed on the Special Bench decision in ITO vs. S.P. Krishnan Iyer and Others reported in selected orders of ITAT. Accordingly, we reverse the finding of the AAC and direct the ITO to exclude the share income included in the assessment of the individual, who had no income of his own for both the years. 5. The appeals are allowed.
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