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The Commissioner of Income tax, Rohtak Versus Shri Virender Natha Kataria

2006 (10) TMI 461 - PUNJAB AND HARYANA HIGH COURT

ITR No.58 of 1991 - Dated:- 30-10-2006 - ADARSH KUMAR GOEL AND RAJESH BINDAL JJ. Mr. Yogesh Putney, Advocate, for the revenue. JUDGMENT: Following question has been referred for opinion of this Court by the Income Tax Appellate Tribunal 'B' B .....

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unal, was right in holding that the assessee-HUF will be entitled to exemption under section 54 B(1) of the Income Tax Act, 1961?" Learned counsel for the revenue relies upon judgment of the Madras High Court in CIT v. R. Vijayakumar, (1995) 214 .....

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91) 191 ITR 211. We find that an identical issue has already been gone into by ITR No.58 of 1991 this Court in Raghunath Dass Sethi v. CIT, (2005) 277 ITR 341, wherein following the judgment of Delhi high Court in CIT v. KC Sahni (HUF), (2000) 246 IT .....

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