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1989 (4) TMI 149 - ITAT MADRAS-CExtract: .......d by a human being and cannot be satisfied by a Hindu undivided family and the assessee therefore does not satisfy this requirement also. 11. The satisfaction of the requirements of the section has to be considered qua the assessee and not qua the karta of the assessee. Hence the appeal of the assessee does not succeed and is accordingly dismissed.
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