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1979 (3) TMI 30 - MADRAS HIGH COURT
Extract:
.......ing together and executing a document to bring the co-owners together as a body of individuals. In the present case, on the facts, we hold they do not constitute a body of individuals . In the result, the question is answered in the affirmative and in favour of the assessee. The assessee will be entitled to its costs. Counsel s fee Rs. 500 one set.