1978 (4) TMI 25

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....the opinion of this court : " Whether, on the facts and in the circumstances of the case, the share income of the two minor sons and one minor daughter of the assessee, an individual, from the partnership firm to the benefits of which they are admitted and in which the assessee is a partner as karta of his Hindu undivided family and not in his individual capacity, can be included in the income of....