2006 (1) TMI 127

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....d:- 10-1-2006<br>33- 35 of 2002 - -<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 d....

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....ed him. 3. In our view, the Tribunal has 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 findin....