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Meaning of "Individuals - entry 86 of list i of the seventh schedule to the constitution" - taxworry.com

Meaning of “Individuals – entry 86 of list i of the seventh schedule to the constitution”

Case Name : Banarsi Dass Vs. Wto

Citation :[1965] 56 ITR 224 (SC)

Court : Supreme Court

Section : 2(31)

Meaning : The word ‘individuals’ in entry 86 of list i of the seventh schedule to the constitution takes within its sweep groups of individuals like hufs.

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