Judgment :- R. JAYASIMHA BABU, J. In respect of the same assessee, for assessment years 1976-77 and 1978-79, a question (Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the share income which arose to the assessee's daughter-in-law in the two firms Vijayalakshmi Colour Company and Singarappan Palayakot Company were includible and assessable in the hands of the assessee under section 64(1)(vi) of the Income-tax Act, 1961 ?) similar to the one now referred was considered by this court in T.C. Nos. 509 and 510 of 1984 - B. Palaniswamy v. CIT. By the decision of the Division Bench, dated March 14, 1996, that question was answered in favour of the assessee and against the Revenue. Similar answer is required to be and is recorded for this assessment year 1979-80 as well. The question answered in favour of the assessee.