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1998 (7) TMI 30 - MADRAS HIGH COURTExtract: ....... in the status of a body of individuals. The law laid down in that case squarely applies to the facts of this case. Following the above decision we hold that the assessment made in the status of the assessee as body of individuals is perfectly in order. We answer both the questions of law against the assessee and in favour of the Revenue. No costs.
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