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    <title>1982 (1) TMI 115 - ITAT MADRAS-C</title>
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    <description>The Tribunal held that a married daughter, although a minor, could not be considered a minor child of the assessee for the purpose of section 64(1)(iii) of the Income-tax Act, 1961 if the father had lost control over her due to marriage. The Tribunal directed the Income Tax Officer to exclude the income of the married daughter from the total income of the father-assessee. The decision favored the assessee, and the appeals were allowed.</description>
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    <pubDate>Fri, 22 Jan 1982 00:00:00 +0530</pubDate>
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      <title>1982 (1) TMI 115 - ITAT MADRAS-C</title>
      <link>https://www.taxtmi.com/caselaws?id=70079</link>
      <description>The Tribunal held that a married daughter, although a minor, could not be considered a minor child of the assessee for the purpose of section 64(1)(iii) of the Income-tax Act, 1961 if the father had lost control over her due to marriage. The Tribunal directed the Income Tax Officer to exclude the income of the married daughter from the total income of the father-assessee. The decision favored the assessee, and the appeals were allowed.</description>
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      <pubDate>Fri, 22 Jan 1982 00:00:00 +0530</pubDate>
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