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1958 (10) TMI 55 - HC - Income TaxExtract: .......is concept. In the view we take of the matter, it is not necessary to discuss the question about the Hindu undivided family which was argued before the Tribunal. The whole argument turns principally on the application of section 24B and the view we take of the matter is in favour of the assessees. Our answer to the question will be in the negative.
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