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1961 (4) TMI 124 - HC - Income TaxExtract: .......ine, independent transactions. Neither by the one nor by the other there has been any transfer, direct or indirect, effected by the assessee to his wife or minor son within the meaning of section 16(3)(a)( iii) and section 16(3)(a)( iv). Our answer to the question is in the negative. The Commissioner of Income-tax to pay the costs of the reference.
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