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1996 (8) TMI 85 - GAUHATI HIGH COURTExtract: .......nal was justified in coming to the conclusion that the assessee got the status of a Hindu undivided family. In view of the above, we answer the question referred in the affirmative, in favour of the assessee and against the Revenue. Send a copy of this judgment to the Income-tax Appellate Tribunal under the signature of the Registrar of this court.
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