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1982 (6) TMI 123 - AT - Income TaxExtract: .......of capital the divided members were holding the other immovable proties as tenants-in-common. Under such circumstances, the Asstt. CED is not justified in taking the LD rsquo s share for purpose of aggregation u/s 34(1)(c) of the Act. 8. The other grounds raised in the memorandum of appeal were not pressed. 9. In the results, the appeal is allowed.
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