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    <title>1977 (12) TMI 37 - ITAT AHMEDABAD-A</title>
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    <description>The Tribunal concluded that the income from the property falling to the shares of the assessee is assessable in the hands of an HUF consisting of himself and his daughter. Therefore, the income was rightly excluded from his individual assessment. The appeal by the Department was dismissed.</description>
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      <description>The Tribunal concluded that the income from the property falling to the shares of the assessee is assessable in the hands of an HUF consisting of himself and his daughter. Therefore, the income was rightly excluded from his individual assessment. The appeal by the Department was dismissed.</description>
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