1976 (4) TMI 60

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..... come 15,538 9,108 Profit from the firm 6,668 34,176 . 22,206 43,284 2. Under s. 64(1) the ITO included the assessee's share of profit from the firm in her husband's hand. The CIT under s. 263 set aside that order and directed the ITO to include the share income of the assessee in her assessment and also the share income of her husband under s. 6 .....

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