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1989 (9) TMI 30 - GAUHATI HIGH COURTExtract: .......n individual, we have no manner of doubt in our minds that section 64(1) cannot apply to a case where an individual is a partner in a firm as karta of his Hindu undivided family. In view of what is stated above, we answer the question referred to us in the affirmative, in favour of the assessee and against the Revenue. We make no order as to costs.
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