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    <title>1979 (8) TMI 20 - MADRAS High Court</title>
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    <description>The court held that both the income of Rs. 63,430 and the wealth of Rs. 2,60,494 should be assessed in the hands of the individual assessee and not as Hindu Undivided Family (HUF) property. The court ruled in favor of the revenue, denying the claims for assessment as HUF income in both the income tax and wealth tax references.</description>
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    <pubDate>Fri, 10 Aug 1979 00:00:00 +0530</pubDate>
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      <title>1979 (8) TMI 20 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=35942</link>
      <description>The court held that both the income of Rs. 63,430 and the wealth of Rs. 2,60,494 should be assessed in the hands of the individual assessee and not as Hindu Undivided Family (HUF) property. The court ruled in favor of the revenue, denying the claims for assessment as HUF income in both the income tax and wealth tax references.</description>
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      <pubDate>Fri, 10 Aug 1979 00:00:00 +0530</pubDate>
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