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1976 (4) TMI 119 - AT - Income TaxExtract: .......3,000. It is only this dividend income which can be brought in for inclusion under s. 64(iii). It, therefore, follows that 80-L relief is admissible to the dividend income of the wife before it is clubbed with the income of her husband. This point is answered in the affirmative and in favour of the assessee. 5. In the result, the appeal is allowed.
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