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    <title>1985 (1) TMI 50 - KARNATAKA High Court</title>
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    <description>The court dismissed the writ petition challenging the higher rate of wealth tax on Hindu Undivided Families (HUFs) with one member having wealth exceeding Rs. 1,00,000. The court held that the classification was reasonable, had a rational nexus with the objective of preventing tax avoidance by HUFs, and did not violate Articles 14 or 19(1)(f) of the Constitution. The parties were directed to bear their own costs.</description>
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      <description>The court dismissed the writ petition challenging the higher rate of wealth tax on Hindu Undivided Families (HUFs) with one member having wealth exceeding Rs. 1,00,000. The court held that the classification was reasonable, had a rational nexus with the objective of preventing tax avoidance by HUFs, and did not violate Articles 14 or 19(1)(f) of the Constitution. The parties were directed to bear their own costs.</description>
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