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    <title>1988 (3) TMI 2 - GUJARAT High Court</title>
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    <description>The High Court upheld the Tribunal&#039;s decision that a Hindu undivided family existed post-partitions involving the assessee and his daughter. It determined that the properties received in the partitions constituted joint property of the family and that the income from these properties post-partition was taxable in the hands of the Hindu undivided family. The Court relied on legal principles and precedents to establish the continuity of the family unit even after partitions, dismissing the Department&#039;s arguments and affirming the Tribunal&#039;s findings.</description>
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    <pubDate>Tue, 22 Mar 1988 00:00:00 +0530</pubDate>
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      <title>1988 (3) TMI 2 - GUJARAT High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=22010</link>
      <description>The High Court upheld the Tribunal&#039;s decision that a Hindu undivided family existed post-partitions involving the assessee and his daughter. It determined that the properties received in the partitions constituted joint property of the family and that the income from these properties post-partition was taxable in the hands of the Hindu undivided family. The Court relied on legal principles and precedents to establish the continuity of the family unit even after partitions, dismissing the Department&#039;s arguments and affirming the Tribunal&#039;s findings.</description>
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      <pubDate>Tue, 22 Mar 1988 00:00:00 +0530</pubDate>
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