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    <title>1973 (11) TMI 12 - PATNA High Court</title>
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    <description>The court determined that the correct status of the assessee was that of a Hindu undivided family (HUF) for the assessment year 1961-62 under the Wealth-tax Act, 1957. The court relied on precedent and held that even if the family consisted only of the assessee and his wife, the assessment must be in respect of the ancestral property in the status of an HUF. The decision favored the assessee against the department, with no order as to costs.</description>
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    <pubDate>Thu, 22 Nov 1973 00:00:00 +0530</pubDate>
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      <title>1973 (11) TMI 12 - PATNA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=9149</link>
      <description>The court determined that the correct status of the assessee was that of a Hindu undivided family (HUF) for the assessment year 1961-62 under the Wealth-tax Act, 1957. The court relied on precedent and held that even if the family consisted only of the assessee and his wife, the assessment must be in respect of the ancestral property in the status of an HUF. The decision favored the assessee against the department, with no order as to costs.</description>
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      <pubDate>Thu, 22 Nov 1973 00:00:00 +0530</pubDate>
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