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2000 (2) TMI 67 - ALLAHABAD HIGH COURTExtract: ....... we are of the view that by merely declaring the same in the return of income will not blend the said property with the Hindu undivided family property. We, therefore, answer the aforementioned question of law referred to us in the affirmative, i.e., in favour of the Department and against the assessee. However, there shall be no order as to costs.
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