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The Tax Publishers1967 TaxPub(DT) 0237 (SC) : (1967) 063 ITR 0416Joint Family of Udayan Chinubhai, Etc. v. Commissioner of Income-Tax, GujaratCivil Appeals Nos. 946 to 948 of 1965 (Appeals from the judgment and order of the Gujarat High Court dated September 15, 1964, in Income-tax Reference No. 18 of 1963)
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