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<h1>Income Tax Act Section 64(1) Clarified by ITAT Chandigarh Decision from 1974 on Scope and Applicability Doubts.</h1> Certain Commissioners of Income-tax have expressed doubts about the scope and applicability of sub-section (1) of Section 64 of the Income-tax Act, 1961. In response, reference is made to a decision by the Income Tax Appellate Tribunal, Chandigarh Bench, in the case involving an individual and the Income-tax Officer, Yamunanagar. This decision, dated November 30, 1974, in I.T.A. No. 400 of 1973-74, discusses the applicability and scope of the mentioned sub-section, providing clarification on the issue.