2006 (1) TMI 127

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....-<br>Income Tax<br>NAGENDRA RAI and BARIN GHOSH JJ. JUDGMENT 1. All the three appeals are connected matter as such they have been heard together and are being disposed of by this order. 2. The pet....

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....as adopted a correct approach by observing that the tax paid by the wife in the facts of this case would be treated as the tax paid by the assessee. The finding arrived at by the Tribunal that the wif....