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    <title>2003 (6) TMI 197 - ITAT GAUHATI</title>
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    <description>The Tribunal concluded that the claim of the assessee as Hindu Undivided Family (HUF) was not proven. The protective assessments in the status of Association of Persons (AOP) were canceled, and the income was to be substantively assessed in the hands of the individuals, Sri K.K. Barkataky and Sri Ajit Barkataky. The appeals filed by the department were allowed.</description>
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      <description>The Tribunal concluded that the claim of the assessee as Hindu Undivided Family (HUF) was not proven. The protective assessments in the status of Association of Persons (AOP) were canceled, and the income was to be substantively assessed in the hands of the individuals, Sri K.K. Barkataky and Sri Ajit Barkataky. The appeals filed by the department were allowed.</description>
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