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1983 (3) TMI 82 - ITAT BOMBAY-AExtract: .......m of the learned counsel for the assessee that section 4(1A) could have relevance only to a major HUF where it is not partitioned and not to minor or subsequent HUFs, would have some legal consequence and meaning. 10. We hold that the computation share under section 4(1A) cannot be included in the assessee s net wealth. 11. The appeals are allowed.
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