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1977 (1) TMI 4 - SC - Income TaxWhere an order apportioning the liability to the tax on the basis of partition has not been passed in respect of a Hindu family hitherto assessed as undivided or joint, such family shall be deemed for the purposes of the Act, to continue to be a Hindu undivided or joint family - State Government had powers to make rule. It is not unconstitutional for the legislature to lead it to the executive to determine details relating to the working of taxation laws - Assessee's appeal dismissed
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