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    <description>The Tribunal dismissed the appeals for T. N. K. Iyengar, T. N. Soundararajan, and T. N. Kumar, upholding the assessment of income in their individual capacities. However, it allowed the appeals for T. N. Gopalan, T. N. Desikan, T. N. Kishore, T. N. Kothandapani, and T. N. Sridharan, deleting the additions made under Section 64 and assessing the income in the hands of their respective HUFs.</description>
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