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1996 (10) TMI 53 - HC - Wealth-taxExtract: .......t the wife who was a member of the Hindu undivided family comprising herself, her husband and her sons, can never sever herself from the membership of the Hindu undivided family by a unilateral declaration to that effect, yet retaining the marital tie. For all these reasons, we answer the reference in favour of the Revenue and against the assessee.
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