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    <title>1986 (2) TMI 123 - ITAT HYDERABAD-A</title>
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    <description>The Tribunal upheld the AAC&#039;s order, dismissing the appeal. It found that the assessee failed to prove he was a benamidar for his minor son and that the entire share income was assessable in his hands. The argument of double taxation was rejected, with the option for the assessee to seek cancellation of the minor&#039;s assessment. The Tribunal also ruled that the levy of interest under sections 139(8) and 215 was not appealable, citing precedent.</description>
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      <link>https://www.taxtmi.com/caselaws?id=66146</link>
      <description>The Tribunal upheld the AAC&#039;s order, dismissing the appeal. It found that the assessee failed to prove he was a benamidar for his minor son and that the entire share income was assessable in his hands. The argument of double taxation was rejected, with the option for the assessee to seek cancellation of the minor&#039;s assessment. The Tribunal also ruled that the levy of interest under sections 139(8) and 215 was not appealable, citing precedent.</description>
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      <pubDate>Thu, 13 Feb 1986 00:00:00 +0530</pubDate>
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