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    <title>1980 (1) TMI 42 - RAJASTHAN High Court</title>
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    <description>The High Court of Rajasthan affirmed the assessee&#039;s status as a Hindu undivided family (HUF) for assessment years 1962-63 to 1966-67. The court upheld the Tribunal&#039;s decision, ruling that the property in question, including houses and shops in Jaipur, was not part of an impartible estate. Despite the assessee initially filing individual returns, the continuous submission of HUF returns, along with the nature of the property, supported the HUF status. The judgment concluded that the Tribunal correctly determined the assessee&#039;s status as an HUF for the relevant assessment years.</description>
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    <pubDate>Tue, 22 Jan 1980 00:00:00 +0530</pubDate>
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      <title>1980 (1) TMI 42 - RAJASTHAN High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=36586</link>
      <description>The High Court of Rajasthan affirmed the assessee&#039;s status as a Hindu undivided family (HUF) for assessment years 1962-63 to 1966-67. The court upheld the Tribunal&#039;s decision, ruling that the property in question, including houses and shops in Jaipur, was not part of an impartible estate. Despite the assessee initially filing individual returns, the continuous submission of HUF returns, along with the nature of the property, supported the HUF status. The judgment concluded that the Tribunal correctly determined the assessee&#039;s status as an HUF for the relevant assessment years.</description>
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      <pubDate>Tue, 22 Jan 1980 00:00:00 +0530</pubDate>
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