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1980 (3) TMI 77 - DELHI HIGH COURTExtract: .......s not applicable. We would, therefore, answer the question as follows. The income derived from the share of Shri Kishan Lal in the partnership firm, M/s. Kishan Lal and Company, is taxable not in the hands of Shri Kishan Lal, individual, but in the hands of the joint family of Shri Kishan Lal. The assessee will get his costs. Counsel s fee Rs. 500.
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