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    <title>1975 (1) TMI 11 - CALCUTTA High Court</title>
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    <description>Dayabhaga coparceners holding house property in definite and ascertained shares were treated as separate assessable units for house-property income under the relevant provisions, so that income was taxable in the hands of the individual members and not the Hindu undivided family. By contrast, income from bustee lands assessed under the head &quot;other sources&quot; was governed by the specific charging provisions for that head and not by the house-property rule of separate assessment; that income remained taxable in the hands of the Hindu undivided family, not the individual coparceners.</description>
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    <pubDate>Wed, 08 Jan 1975 00:00:00 +0530</pubDate>
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      <title>1975 (1) TMI 11 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=39256</link>
      <description>Dayabhaga coparceners holding house property in definite and ascertained shares were treated as separate assessable units for house-property income under the relevant provisions, so that income was taxable in the hands of the individual members and not the Hindu undivided family. By contrast, income from bustee lands assessed under the head &quot;other sources&quot; was governed by the specific charging provisions for that head and not by the house-property rule of separate assessment; that income remained taxable in the hands of the Hindu undivided family, not the individual coparceners.</description>
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      <pubDate>Wed, 08 Jan 1975 00:00:00 +0530</pubDate>
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