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1986 (3) TMI 31 - HC - Income TaxExtract: .......sing the house as an income yielding asset. The Tribunal is, therefore, right in holding that the four brothers could not be assessed as a body of individuals. The question is, therefore, answered in the affirmative and against the Revenue. Since there is no appearance on behalf of the assessee, there will be no order as to costs in this reference.
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