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1991 (4) TMI 6 - MADRAS HIGH COURTExtract: .......llowed partly to the extent that we uphold the claim of the assessee that there shall be two assessments, one in respect of 14.80 ordinary acres of land in his capacity as Hindu undivided family and the other extent of lands in his capacity as an individual. In other respects, the revisions shall stand dismissed. There will be no order as to costs.
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