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1966 (8) TMI 17 - HC - Income TaxAssessee was the holder of an impartible estate, and, by an indenture, granted to his wife two premises for life by way of supplementary khorposh (maintenance) grant - transfer cannot be taken as a transfer by the husband of his assets to his wife - provision u/s 16(3)(a)(iii) cannot, therefore, be attracted
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