1985 (8) TMI 7

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..... a Company is 'body of individuals' and is assessable as such ? (ii) Whether the Tribunal was right in law and on facts of the case in holding that the assessment for assessment years 1968-69, 1969-70, 1970-71, should be made under section 4 read with section 2(31)(v) treating the assessee as a 'body of individuals' ? (iii) " Whether on the facts and circumstances of the case, the Tribunal wa .....

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