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1998 (10) TMI 56 - HC - Income TaxExtract: ....... member and his wife. From the above, it cannot be inferred that on making a provision for maintenance in favour of the wife the Hindu undivided family ceases to exist. It follows from the above that the questions referred by the Tribunal are to be answered in the affirmative and in the favour of the assessee. The reference is answered accordingly.
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