1978 (3) TMI 12

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.... question of law referred for our opinion is whether the Tribunal was justified in holding that the share of profit of the assessee from M/s. Gajadhar Prasad Narain Das could be included in his total income for rate purposes even though the same had been assessed in the hands of his father under s. 64(ii) of the I.T. Act, 1961. The question relates to the assessment years 1967-68 and 1968-69. The ....