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    <title>1995 (9) TMI 12 - GUJARAT High Court</title>
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    <description>The High Court ruled in favor of the assessee, emphasizing that the Tribunal erred in treating income from properties inherited from the adoptive father as individual income instead of Hindu undivided family income, as determined by the Appellate Assistant Commissioner. The Court clarified that the Tribunal&#039;s decision only applied to properties inherited from the natural father and widow, not those from the adoptive father. The High Court highlighted the need for consistency with the Appellate Assistant Commissioner&#039;s decision on the status of income from the adoptive father&#039;s properties.</description>
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    <pubDate>Thu, 21 Sep 1995 00:00:00 +0530</pubDate>
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      <title>1995 (9) TMI 12 - GUJARAT High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=18234</link>
      <description>The High Court ruled in favor of the assessee, emphasizing that the Tribunal erred in treating income from properties inherited from the adoptive father as individual income instead of Hindu undivided family income, as determined by the Appellate Assistant Commissioner. The Court clarified that the Tribunal&#039;s decision only applied to properties inherited from the natural father and widow, not those from the adoptive father. The High Court highlighted the need for consistency with the Appellate Assistant Commissioner&#039;s decision on the status of income from the adoptive father&#039;s properties.</description>
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      <pubDate>Thu, 21 Sep 1995 00:00:00 +0530</pubDate>
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