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1991 (9) TMI 68 - HC - Income TaxExtract: .......dividual does not encompass in its meaning karta of a joint family who acts in representative capacity. In view of our above conclusion, we answer the question in favour of the assessee and against the Revenue holding that the disallowance of the payment of commission was not in order. There shall be no order as to costs. S. K. MOHANTY J. -I agree.
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