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    <title>1976 (9) TMI 76 - ITAT MADRAS-A</title>
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    <description>The Appellate Tribunal upheld the Appellate Assistant Commissioner&#039;s decision in favor of the assessee, ruling that the income derived from properties on the death of the assessee&#039;s father intestate should be assessed in the status of a Hindu Undivided Family, not as individual income. Additionally, the properties received from the maternal uncle were considered ancestral in character and assessed as belonging to the Hindu Undivided Family, following the Gujarat High Court ruling. The Revenue&#039;s appeals were dismissed, and the Tribunal favored the assessee in both issues.</description>
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    <pubDate>Sat, 25 Sep 1976 00:00:00 +0530</pubDate>
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      <title>1976 (9) TMI 76 - ITAT MADRAS-A</title>
      <link>https://www.taxtmi.com/caselaws?id=69197</link>
      <description>The Appellate Tribunal upheld the Appellate Assistant Commissioner&#039;s decision in favor of the assessee, ruling that the income derived from properties on the death of the assessee&#039;s father intestate should be assessed in the status of a Hindu Undivided Family, not as individual income. Additionally, the properties received from the maternal uncle were considered ancestral in character and assessed as belonging to the Hindu Undivided Family, following the Gujarat High Court ruling. The Revenue&#039;s appeals were dismissed, and the Tribunal favored the assessee in both issues.</description>
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      <pubDate>Sat, 25 Sep 1976 00:00:00 +0530</pubDate>
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