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1981 (3) TMI 103 - ITAT BOMBAY-EExtract: .......cannot be simultaneous taxation and that once the members of the association were taxed separately on their shares, it was not open to the ITO to subsequently seek to tax the AOP and the would amount to double taxation in defiance of the option provided to the ITO. In the circumstances we uphold the AAC s action and dismiss the Departmental appeal.
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