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1979 (10) TMI 42 - HC - Income TaxExtract: .......f the property. In these circumstances, the number of male descendants would have to be ascertained and the per capita rule would have to be applied. The result is that the question referred has to be answered in the affirmative and in favour of the accountable persons. The accountable persons will be entitled to their costs. Counsel s fee Rs. 500.
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