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    <title>1982 (9) TMI 80 - ITAT ALLAHABAD-A</title>
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    <description>The tribunal upheld the recognition of the partial partition claimed by the assessee HUF and directed the reassessment of business income. The correct status of the assessee HUF was confirmed as an HUF, not an AOP. The appeal by the revenue was deemed maintainable despite procedural irregularities. As a result, the appeals by the revenue and the assessee were dismissed based on the above findings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=56711</link>
      <description>The tribunal upheld the recognition of the partial partition claimed by the assessee HUF and directed the reassessment of business income. The correct status of the assessee HUF was confirmed as an HUF, not an AOP. The appeal by the revenue was deemed maintainable despite procedural irregularities. As a result, the appeals by the revenue and the assessee were dismissed based on the above findings.</description>
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