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1967 (8) TMI 11 - CALCUTTA HIGH COURTWhether the Tribunal was right in holding that the provisions of section 16(3)(a)(iii) and 16(3)(b) of the IT Act, 1922, were not applicable in regard to the transfer shares by the assessee to his mother and brother`s wife, and in deleting the dividend income in respect of the said shares from the assessee`s taxable income - Held, no
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