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    <title>Income Must Be Reported by Earner in Their Own Tax Return, Even if Declared by Another Person.</title>
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    <description>Merely because an income was offered by another person in its return of income will not exonerate the assessee from inclusion of such income in its return which was earned and received by it - AT</description>
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      <description>Merely because an income was offered by another person in its return of income will not exonerate the assessee from inclusion of such income in its return which was earned and received by it - AT</description>
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