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1996 (9) TMI 74 - HC - Income TaxExtract: .......rescribed limit, a higher rate applicable in the case of a smaller Hindu undivided family cannot be applied to the assessee-Hindu undivided family. For the above reasons, we agree with the view taken by the Appellate Tribunal. The aforesaid question is, therefore, answered in the affirmative, i.e., in favour of the assessee and against the Revenue.
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