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1981 (8) TMI 54 - HC - Income TaxExtract: .......e stock-holding further stockholding is includible in the taxable in the assessee s hands net wealth of the assessee. under section 4(1)(i) of the W.T. Act as being asset deemed u/s. 4(1A)(c) of the W.T. Act to be indirectly transferred to the assessee s spouse ? All the three references are answered accordingly. There will be no order as to costs.
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