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    <title>1988 (4) TMI 130 - ITAT NAGPUR</title>
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    <description>The assets received by the two brothers from their deceased parents were deemed to be included in their individual assessments for wealth-tax purposes. The Tribunal held that the assets should be considered individual properties rather than HUF properties, based on the interpretation of the wills made by the parents and the historical partition of the properties. The decision of the CWT (Appeals) was overturned, and the departmental appeals were upheld.</description>
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      <description>The assets received by the two brothers from their deceased parents were deemed to be included in their individual assessments for wealth-tax purposes. The Tribunal held that the assets should be considered individual properties rather than HUF properties, based on the interpretation of the wills made by the parents and the historical partition of the properties. The decision of the CWT (Appeals) was overturned, and the departmental appeals were upheld.</description>
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