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    <title>1982 (5) TMI 104 - ITAT HYDERABAD</title>
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    <description>The Tribunal confirmed the Appellate Authority Commissioner&#039;s decision to include property income in the assessment of a Hindu Undivided Family (HUF). It ruled that the property, owned by the HUF, used for the firm&#039;s business where the HUF was a partner, should be considered separate from the HUF&#039;s income. As the HUF cannot be a partner in the firm, the property income was deemed distinct from the share-income. Consequently, the appeals filed by the HUF were dismissed.</description>
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    <pubDate>Tue, 18 May 1982 00:00:00 +0530</pubDate>
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      <title>1982 (5) TMI 104 - ITAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=65907</link>
      <description>The Tribunal confirmed the Appellate Authority Commissioner&#039;s decision to include property income in the assessment of a Hindu Undivided Family (HUF). It ruled that the property, owned by the HUF, used for the firm&#039;s business where the HUF was a partner, should be considered separate from the HUF&#039;s income. As the HUF cannot be a partner in the firm, the property income was deemed distinct from the share-income. Consequently, the appeals filed by the HUF were dismissed.</description>
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      <law>Income Tax</law>
      <pubDate>Tue, 18 May 1982 00:00:00 +0530</pubDate>
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