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1987 (10) TMI 48 - HC - Income TaxExtract: .......are income of Shantilal C. Shah is properly assessable in the individual status. The question is accordingly answered in the affirmative, in favour of the Revenue and against the assessee. A copy of the judgment under the seal of the High Court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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