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1984 (12) TMI 4 - MADHYA PRADESH HIGH COURTExtract: .......rcumstances of this case, the Income-tax Appellate Tribunal was correct in law in directing exclusion of the value of life interest and interest as reversioner from the assessment of the assessee in his individual capacity. In the circumstances of the case, the parties are directed to bear their own costs so far as these applications are concerned.
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