https://www.taxtmi.com/caselaws?id=36532 The High Court of Allahabad held that the share of profit of the assessee from M/s. Gajadhar Prasad Narain Das cannot be included in his total income for rate purposes if it has already been assessed in the hands of his father under s. 64(ii) of the I.T. Act, 1961. The decision favored the assessee, who was awarded costs of Rs. 200. en-us Wed, 22 Mar 1978 00:00:00 +0530 Tue, 23 Mar 2010 10:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36532 The High Court of Allahabad held that the share of profit of the assessee from M/s. Gajadhar Prasad Narain Das cannot be included in his total income for rate purposes if it has already been assessed in the hands of his father under s. 64(ii) of the I.T. Act, 1961. The decision favored the assessee, who was awarded costs of Rs. 200. Case-Laws Income Tax Wed, 22 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36532