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1953 (8) TMI 27 - PATNA HIGH COURTExtract: ....... individuals. The Appellate Tribunal was, therefore, right in holding that the assessees constituted an association of individuals within the meaning of section 3 of the Indian Income-tax Act. I consider that the question referred to the High Court must be answered against the assessees and in favour of the Income-tax Department. Das, CJ - I agree.
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