1990 (3) TMI 41

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....Tribunal, in its order, has clearly stated that it had preferred to follow the decision of the Andhra Pradesh High Court in Batta Kalyani v. CIT [1985] 154 ITR 59 with regard to the interpretation of section 64(1)(ii) read with the proviso thereto in preference to the decision of the Karnataka High Court in CIT v. D. Rajagopal [1985] 154 ITR 375. The Tribunal has held that the respondent's wife wa....