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    <title>1995 (2) TMI 120 - ITAT DELHI-D</title>
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    <description>The Tribunal held that the business was conducted by a Hindu Undivided Family (HUF) and not an Association of Persons (AOP). It quashed the assessments made in the status of an AOP and allowed the appellant&#039;s appeals for all the years. The Tribunal found that the evidence supported the existence of the HUF and emphasized the joint nature of the family&#039;s living arrangements and business activities. The assessments made by the Assessing Officer in the status of an AOP were deemed invalid, and the Tribunal concluded that they were unsustainable.</description>
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    <pubDate>Tue, 28 Feb 1995 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=64777</link>
      <description>The Tribunal held that the business was conducted by a Hindu Undivided Family (HUF) and not an Association of Persons (AOP). It quashed the assessments made in the status of an AOP and allowed the appellant&#039;s appeals for all the years. The Tribunal found that the evidence supported the existence of the HUF and emphasized the joint nature of the family&#039;s living arrangements and business activities. The assessments made by the Assessing Officer in the status of an AOP were deemed invalid, and the Tribunal concluded that they were unsustainable.</description>
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