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1981 (2) TMI 57 - HC - Income TaxExtract: .......e circumstances of the case, the Tribunal was justified in holding that the status of the assessee was that of an HUF. The conclusion of fact was not reached on a bare proposition of law but by applying a proposition of law to the set of facts before the Tribunal. Parties will bear their respective costs of these references. B. N. MISRA J.-I agree.
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