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1978 (2) TMI 116 - AT - Income TaxExtract: .......rtner, Smt. Umalal. For the above reasons we hold that the authorities below were not justified in clubbing the income of the H.U.F., which is a separate entity under the Income-tax Act, along with the individual income of the assessee. We direct that the income of the H.U.F. be excluded from the assessment. 9. In the result, the appeal is allowed.
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