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1971 (9) TMI 182 - SC - Income TaxExtract: .......-in-common, each one having a definite share. In our opinion, the High Court was absolutely right in answering the question referred to it in favour of the assessee. Civil Appeal No. 1436 (NT)/71 accordingly fails and the same is dismissed with costs. Civil Appeal No. 1237 of 1969 is dismissed as not being maintainable. No costs. Appeals dismissed.
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