1979 (8) TMI 99

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....inors included in the total income of the as made by ITO under s. 64(1) of the IT 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 exclud....