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1943 (2) TMI 12 - DSC - Income TaxExtract: .......is not held by a joint Hindu family, but by a single holder under the Oudh Estates Act. We answer the first part of the question referred accordingly, leaving the second part unanswered as not arising. The learned Counsel for the department is entitled to recover his fees which we fix at ₹ 100. First part of the question answered accordingly.
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