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1980 (11) TMI 87 - ITAT MADRASExtract: .......ment on these members of the family in respect of income from agricultural lands falling to their share. With there observations, we set aside the assessments and direct the AO to make fresh assessments in accordance with our directions. 17. In the result, the assessments are remanded. 50 of the institution fee shall be refunded in all the appeals.
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