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    <title>1979 (3) TMI 10 - BOMBAY High Court</title>
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    <description>The High Court of Bombay ruled in a case involving assessment proceedings under the Income Tax Act, 1961 for the years 1961-62, 1962-63, and 1963-64. The dispute centered on the taxation of income from a deceased individual&#039;s Hindu Undivided Family (HUF) property. The Court held that as the assessee did not receive any income from the estate, the income should be taxed in the hands of the estate administrator, Bai Pushpavati, in accordance with Section 168 of the Income Tax Act. Therefore, the income from the estate was not taxable in the assessee&#039;s hands. The Court ruled in favor of the assessee, with no order as to costs.</description>
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    <pubDate>Thu, 08 Mar 1979 00:00:00 +0530</pubDate>
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      <title>1979 (3) TMI 10 - BOMBAY High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=36511</link>
      <description>The High Court of Bombay ruled in a case involving assessment proceedings under the Income Tax Act, 1961 for the years 1961-62, 1962-63, and 1963-64. The dispute centered on the taxation of income from a deceased individual&#039;s Hindu Undivided Family (HUF) property. The Court held that as the assessee did not receive any income from the estate, the income should be taxed in the hands of the estate administrator, Bai Pushpavati, in accordance with Section 168 of the Income Tax Act. Therefore, the income from the estate was not taxable in the assessee&#039;s hands. The Court ruled in favor of the assessee, with no order as to costs.</description>
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      <pubDate>Thu, 08 Mar 1979 00:00:00 +0530</pubDate>
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