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    <title>1996 (10) TMI 54 - PUNJAB AND HARYANA High Court</title>
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    <description>Acceptance of the partial partition of the larger Hindu undivided family under section 171 of the Income-tax Act, 1961 removed the foundation for the related income addition. Because the earlier decision had already upheld the partial partition with effect from 1 April 1973 and answered the referred question against the Revenue, the addition made solely on that basis could not be sustained. The referred question was answered in favour of the assessee and against the Revenue.</description>
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      <description>Acceptance of the partial partition of the larger Hindu undivided family under section 171 of the Income-tax Act, 1961 removed the foundation for the related income addition. Because the earlier decision had already upheld the partial partition with effect from 1 April 1973 and answered the referred question against the Revenue, the addition made solely on that basis could not be sustained. The referred question was answered in favour of the assessee and against the Revenue.</description>
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      <pubDate>Thu, 03 Oct 1996 00:00:00 +0530</pubDate>
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