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    <title>2008 (4) TMI 215 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court dismissed the appeals, upholding that the assessee failed to prove the existence of Hindu Undivided Family (HUF) and conducted business in an individual capacity. Assessments by the Assessing Officer on an individual basis were deemed valid, and protective assessments for HUF were correctly deleted. The court found no legal basis to interfere with the decisions of the lower authorities.</description>
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      <description>The court dismissed the appeals, upholding that the assessee failed to prove the existence of Hindu Undivided Family (HUF) and conducted business in an individual capacity. Assessments by the Assessing Officer on an individual basis were deemed valid, and protective assessments for HUF were correctly deleted. The court found no legal basis to interfere with the decisions of the lower authorities.</description>
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