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    <title>1997 (11) TMI 34 - MADRAS High Court</title>
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    <description>A valid reunion of coparceners was treated as effective where the earlier ruling had recognised the reunion and held that the properties brought into the reunited joint family belonged to that family. On that basis, income arising from the contributed deposit could not be assessed in the hands of the separate Hindu undivided family of the assessee. The income was therefore assessable only in the hands of the reunited Hindu undivided family, reflecting the tax consequence of a legally effective reunion.</description>
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    <pubDate>Wed, 05 Nov 1997 00:00:00 +0530</pubDate>
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      <title>1997 (11) TMI 34 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=16024</link>
      <description>A valid reunion of coparceners was treated as effective where the earlier ruling had recognised the reunion and held that the properties brought into the reunited joint family belonged to that family. On that basis, income arising from the contributed deposit could not be assessed in the hands of the separate Hindu undivided family of the assessee. The income was therefore assessable only in the hands of the reunited Hindu undivided family, reflecting the tax consequence of a legally effective reunion.</description>
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      <pubDate>Wed, 05 Nov 1997 00:00:00 +0530</pubDate>
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