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1929 (3) TMI 6 - MADRAS HIGH COURTExtract: .......g that the same principle is to be applied to cases coming under the Act of 1922. 28. I am of opinion that the assessee is not taxable as regards the sum of ₹ 29,218 received before the partition by the joint family. ₹ 100 paid in O.P. No. 127 of 1928 will be refunded by the Commissioner. Odgers, J. 29. I agree. Wallace, J. 30. I agree.
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