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1997 (12) TMI 38 - MADRAS HIGH COURTExtract: .......u undivided family ? We are of the view that the Tribunal was correct in holding that the share income cannot be assessed in the hands of the assessee-Hindu undivided family. Accordingly, the question of law as reframed by us is answered in the affirmative and against the Revenue, but in the circumstances of the case, there is no order as to costs.
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