1985 (7) TMI 11

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....of the Commissioner of Income-tax, Baroda, the dispute relates to tile attraction of section 64 of the Income-tax Act, 1961, for the purposes of clubbing" the income of the minor sons admitted to the benefits of partnership, or for that matter, of the wife from the profits of the firm with the income of the father or the husband, as the case may be, where such father or husband is a partner in the....