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    <title>1996 (6) TMI 82 - GAUHATI High Court</title>
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    <description>The High Court ruled in a tax dispute case that in the absence of specific customs in Mohammedan law, general legal principles should prevail over customary practices. The family settlement deed presented was deemed invalid as it did not aim to resolve existing family disputes. The Court found the issues regarding the formation of an association of persons and the involvement of a gift in property allocation to be unnecessary for the case&#039;s resolution. Ultimately, the Court sided with the Revenue against the assessee, emphasizing the importance of adhering to legal norms in property ownership and family settlement matters.</description>
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    <pubDate>Fri, 07 Jun 1996 00:00:00 +0530</pubDate>
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      <title>1996 (6) TMI 82 - GAUHATI High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=18417</link>
      <description>The High Court ruled in a tax dispute case that in the absence of specific customs in Mohammedan law, general legal principles should prevail over customary practices. The family settlement deed presented was deemed invalid as it did not aim to resolve existing family disputes. The Court found the issues regarding the formation of an association of persons and the involvement of a gift in property allocation to be unnecessary for the case&#039;s resolution. Ultimately, the Court sided with the Revenue against the assessee, emphasizing the importance of adhering to legal norms in property ownership and family settlement matters.</description>
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      <pubDate>Fri, 07 Jun 1996 00:00:00 +0530</pubDate>
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