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1961 (8) TMI 60 - HC - Income TaxExtract: ....... sense, namely, where there is more than one member in actual existence during the year of account. A son who has not come into existence will not be a member of the family for the purpose of levy and assessment of income-tax. We answer the question referred to us in the affirmative and against the assessee who will pay the costs of the department.
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