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    <title>1973 (11) TMI 14 - GUJARAT High Court</title>
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    <description>The court determined that the property inherited by the assessee from his father should be assessed as Hindu Undivided Family (HUF) property and not as individual property. The court upheld the decision that the property was to be assessed in the hands of the HUF represented by the assessee, following legal principles regarding ancestral property and HUF status. The judgment favored the assessee, directing the Commissioner of Wealth Tax to pay the costs of the reference to the respondent.</description>
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    <pubDate>Tue, 06 Nov 1973 00:00:00 +0530</pubDate>
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      <title>1973 (11) TMI 14 - GUJARAT High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=9247</link>
      <description>The court determined that the property inherited by the assessee from his father should be assessed as Hindu Undivided Family (HUF) property and not as individual property. The court upheld the decision that the property was to be assessed in the hands of the HUF represented by the assessee, following legal principles regarding ancestral property and HUF status. The judgment favored the assessee, directing the Commissioner of Wealth Tax to pay the costs of the reference to the respondent.</description>
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      <pubDate>Tue, 06 Nov 1973 00:00:00 +0530</pubDate>
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