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1971 (4) TMI 16 - HC - Income TaxPartition of HUF - Whether Tribunal was justified in holding that there was no valid partial partition in law as claimed by the Hindu undivided family - Held, no - As there was a valid partial partition in law in the Hindu undivided family, the Tribunal was not justified in holding that the interest paid by the firm to the wife and minor sons of Karta was rightly added back to the income of the firm
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