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1984 (9) TMI 44 - BOMBAY HIGH COURTExtract: .......the view that the individual contemplated by the provisions of s. 64(1) is an individual who is a partner of a firm in his individual capacity and not as karta and representative of an HUF. Accordingly, we answer the question posed to us in the negative and in favour of the assessee. The Revenue shall pay to the assessee the costs of the reference.
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