1989 (7) TMI 33

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....ollowing question has been referred for the consideration of this court : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the share income of Rs. 3,950 earned in the name of Sri Ajay Kumar, minor son of the assessee, cannot be included in the hands of the assessee under section 64?" Shri Singhal, learned counsel for the....