Hindu Undivided Family's Existence Supported by Post Master's Certificate, Income Below Taxable Limit for Tax Return Filing.

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....Existence of HUF - genuineness - The income-tax return of HUF could not be filed due to income being below the taxable limit - the certificate of Post Master with regard to the maturity of the KVP/NSC was only in support of the already existing evidences which prove the existence of HUF and source of the investment - AT....