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    <title>1980 (3) TMI 58 - GUJARAT High Court</title>
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    <description>The court held that the remuneration received by the assessee from a company was his individual income, not that of his Hindu undivided family (HUF). It was determined that there was no diversion of income at source but rather an application of income after its accrual. The court ruled in favor of the revenue on all issues presented in various references, with no order as to costs.</description>
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    <pubDate>Thu, 06 Mar 1980 00:00:00 +0530</pubDate>
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      <description>The court held that the remuneration received by the assessee from a company was his individual income, not that of his Hindu undivided family (HUF). It was determined that there was no diversion of income at source but rather an application of income after its accrual. The court ruled in favor of the revenue on all issues presented in various references, with no order as to costs.</description>
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      <pubDate>Thu, 06 Mar 1980 00:00:00 +0530</pubDate>
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