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1996 (3) TMI 63 - HC - Income TaxExtract: .......en the view that the only male of the Hindu undivided family is competent to alienate the property. The assessee has alienated the property to his wife for love and affection which is not prohibited under the Hindu law. Therefore, the view taken by the Tribunal is correct. The reference is answered in favour of the assessee and against the Revenue.
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