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1979 (1) TMI 98 - SC - Income TaxExtract: .......s. 10 to a case like the present where the husband has gifted the residential house to the wife and, thereafter, continued to reside with the wife in the residential house. The contrary view taken by the Allahabad High Court in Bibi Ahmadi Begum v. CED 1972 83 ITR 303 must be held to be erroneous. We, accordingly, reject the special leave petition.
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