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1993 (2) TMI 117 - AT - Income TaxExtract: ....... by the assessee s father to the assessee s HUF comprising of himself, his wife and his daughters should be assessed in the hands of HUF and not in the hands of individual. On this point, we would accept the assessee s plea and delete the corresponding additions from the assessment of the individual. 15. The assessee s both the appeals are allowed.
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