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1982 (5) TMI 125 - ITAT MADRAS-DExtract: .......the transfer and not in some manner connected with it. This, to our mind, appears to be a case where the income did not arise as a result of the transfer of the house to the assessee s wife but in some manner connected with it which means the prohibition laid down by the Supreme Court clearly applies here. 9. In the result, the appeal is dismissed.
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