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1978 (9) TMI 27 - HC - Income TaxExtract: .......ng that Meera and Co. is a body of individuals and is assessable as such. 2. The Tribunal was again right in holding that the assessment of the body of individuals identified as M/s. Meera and Co. will be made under section 4 read with section 2(31)(v) and not under sections 160, 161 and 166 of the Act. The parties are left to bear their own costs.
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