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1999 (11) TMI 12 - ALLAHABAD HIGH COURTExtract: .......reme Court in CWT v. T. S. Sundaram 1999 237 ITR 61 Although that is a case of partnership firm, the principles laid down by the Supreme Court is equally applicable to other persons who own the property as co-sharer. Therefore, the said question No. 2 is also answered in the affirmative, i.e., in favour of the assessee and against the Commissioner.
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