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1994 (1) TMI 2

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..... mily, cannot be clubbed by applying the provisions of section 64 in the individual assessment of her husband in the status of an individual - - - - - Dated:- 5-1-1994 - B. L. HANSARIA. and B. P. JEEVAN REDDY. JUDGMENT This appeal is preferred against an order of the Bombay High Court rejecting an application under section 256(2) of the Income-tax Act ("the Act") on the ground that the qu .....

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..... me of the minor children was sought to be included in the assessment of a Hindu undivided family and not in the individual assessment of the karta. He also submits that this question has also not been gone into or decided on the merits by this court in CIT v. Harbhajan Lal [1993] 204 ITR 361. He points out that the decision in Harbhajan Lal's case [1993] 204 ITR 361 (SC), was in an appeal against .....

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