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1975 (11) TMI 2 - SC - Income TaxAgricultural income in Pakistan was assessed to agricultural Income-Tax in Pakistan separately in each member's hands - Tribunal was right in holding that section 25A of the Indian Income-tax Act, 1922, had no application - held that on the facts appearing from the order of the Tribunal the onus was upon the department to prove that the income in question belonged to the Hindu undivided family - Appeals allowed
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