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1992 (11) TMI 74 - GAUHATI HIGH COURTExtract: .......ds modified to the extent indicated above in view of the provisions of the Hindu Succession Act. We, therefore, answer the question in the affirmative, that is, in favour of the assessee and against the Revenue. Copies of the order under the signature of the Registrar and seal of the court will be transmitted to the Tribunal. N. G. DAS J. -I agree.
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