1991 (1) TMI 78

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..... be stated under section 256(2) of the Income-tax Act, 1961 : "(i) Whether the learned Appellate Tribunal is justified in disallowing the claim of partition as the group does not consist of the head of the branch and his sons, after ignoring the law pronounced by the learned Supreme Court in the case of Joint Family of Udayan Chinubhai v. CIT [1967] 63 ITR 416 ? (ii) Whether the learned Income- .....

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