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    <title>1988 (3) TMI 33 - ORISSA High Court</title>
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    <description>The court ruled that the jajamani income of individual coparceners should not be included in the taxable income of the Hindu undivided family. The income earned through personal services and specialized skills, even in a hereditary profession, was deemed individual income rather than joint family income, aligning with a Supreme Court precedent. The decision was based on the understanding that such income should be considered personal, not joint family income. Reference applications were allowed, and no costs were imposed.</description>
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    <pubDate>Tue, 01 Mar 1988 00:00:00 +0530</pubDate>
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      <title>1988 (3) TMI 33 - ORISSA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=24908</link>
      <description>The court ruled that the jajamani income of individual coparceners should not be included in the taxable income of the Hindu undivided family. The income earned through personal services and specialized skills, even in a hereditary profession, was deemed individual income rather than joint family income, aligning with a Supreme Court precedent. The decision was based on the understanding that such income should be considered personal, not joint family income. Reference applications were allowed, and no costs were imposed.</description>
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      <pubDate>Tue, 01 Mar 1988 00:00:00 +0530</pubDate>
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