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1985 (8) TMI 127 - ITAT HYDERABAD-BExtract: .......individual capacity. Thus, the property has not been given to the HUFs of the three sons under the will dated 7-8-1969. They received the properties in their individual capacity. Hence, the income is assessable in their individual assessments. We reverse the order of the AAC and restore the order of the ITO. 4. In the result, the appeal is allowed.
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