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Ramanlal Bhailal Patel & Ors vs State Of Gujarat on 5 February, 2008

recorded by the Assistant Commissioner to the effect that respondent Nos.1 and 2 had proved that they were agriculturists and their individual income other than the source of agricultural income did not exceed Rs.2,00,000/- per annum and they were to be considered as coowners and not body of individuals or association in accordance with the principles laid down by the Apex Court in Ramanlal Bhailal Patel's case (supra). Accordingly, the K.A.T. by judgment dated 31.01.2012, has dismissed the said appeal while upholding the order of Assistant Commissioner dated 23.11.2009.
Supreme Court of India Cites 21 - Cited by 61 - R V Raveendran - Full Document
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