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Articles by IYER P.V

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Understanding Partition and Re-Union of HUF

Posted by IYER P.V 18 October 2024 541 Views

Family connotes a group of people related by blood or marriage, "family" always specifies a group. Plurality of persons is an essential attribute of a family A Family consisting of a single individual is a contradiction. Section 2(31)(ii) of The Income Tax Act,1961




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