1988 (5) TMI 10

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....ance of the Revenue, is to answer the following question of law, namely: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the share income of Rs. 9,290 arising to the minor, Narendra Kumar, son of Shri Bal Mukund, karta of the assessee-Hindu undivided family from the firm, Messrs. Laxmi Kant and Co., Baran, cannot be included in the hands of ....