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    <title>Hindu Undivided Family: Individual Entitled to Share Income from Jointly Owned Land Holdings at Birth.</title>
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    <description>Creation of HUF - The moment a person is born into a family, HUF is created and if the land holdings were in the joint names of the family members, the assessee also being part of the HUF, would have a right in the income there from. - AT</description>
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