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1981 (7) TMI 122 - ITAT JAIPURExtract: .......they approved the calculation of the net wealth in the hands of the transferee as if she were the assessee and then directed that the net result alone could be included in the hands of the transferor under section 4. This decision gives indirect support to the proposition that we have laid down. 6. In the result, the assessee s appeal is dismissed.
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