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1977 (10) TMI 29 - HC - Income TaxExtract: .......esentative of a group of persons. The expression individual only takes in a person in his individual capacity and does not take in the karta of a Hindu joint family or a trustee or one who acts as a representative of others. We, therefore, answer the question referred to us in the negative and against the revenue with costs. Advocate s fee Rs. 250.
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