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1980 (9) TMI 150 - ITAT MADRAS-BExtract: .......m the property comprised in such an estate is to be excluded from the ambit thereof. The estate for the purpose of assessment under s. 168 is to be considered as single estate and, therefore, there is no question of any co-ownership arising at all. 10. In the result, ITA.No.778 (Mad)/79 is allowed and ITA. Nos. 2167 and 2168 (Mad)/79 are dismissed.
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