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1992 (10) TMI 62 - KARNATAKA HIGH COURTExtract: .......erefrom will be his individual property. Before concluding, we may also refer to a decision of this court in CIT v. Nagarathnamma 1970 76 ITR 352 which also had taken a view similar to the view expressed by the Supreme Court in Chander Sen s case 1986 161 ITR 370. In the result, the reference is answered in the affirmative and against the assessee.
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