1979 (8) TMI 99

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..... Act, 1961. The point in both the appeals are common and hence for convenience a common order is passed. 2. Briefly speaking the income the minors was included in the computation of the total income of both the assessees in their individual assessments. On appeal, the AAC allowed the claim of the assessee to exclude the income of the minors received from the partnership firm in which the assesse .....

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