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    <title>1942 (9) TMI 6 - PATNA HIGH COURT</title>
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    <description>The court determined that Sirdar Indra Singh and his two sons constituted a Hindu undivided family for tax purposes. However, the income from business and property was assessed as belonging solely to Sirdar Indra Singh, not the joint family. Additionally, the income received by Sirdar Indra Singh as a managing director of a company was deemed his individual income, not that of the joint family. Consequently, the court ruled in favor of Sirdar Indra Singh, clarifying the tax assessments and directing each party to bear their own costs.</description>
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    <pubDate>Fri, 18 Sep 1942 00:00:00 +0630</pubDate>
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      <title>1942 (9) TMI 6 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=276415</link>
      <description>The court determined that Sirdar Indra Singh and his two sons constituted a Hindu undivided family for tax purposes. However, the income from business and property was assessed as belonging solely to Sirdar Indra Singh, not the joint family. Additionally, the income received by Sirdar Indra Singh as a managing director of a company was deemed his individual income, not that of the joint family. Consequently, the court ruled in favor of Sirdar Indra Singh, clarifying the tax assessments and directing each party to bear their own costs.</description>
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      <pubDate>Fri, 18 Sep 1942 00:00:00 +0630</pubDate>
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