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1981 (8) TMI 117 - AT - Income TaxExtract: .......O will have regard to the provisions of Hindu Law insofar as the status in respect of the 1/4th share falling to Ramulu is concerned and would consider whether the same has to be included in the hands of the assessee-smaller HUF or is to be considered separately in the hands of Ramulu. 9. The result is that the appeal is treated as allowed in part.
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