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1971 (7) TMI 35 - HC - Income TaxMadras Agricultural Income Tax Act - a husband settles properties not for valuable consideration but for love and affection in favor of his wife – wife in turn settles the property in favor of children born later on - Commissioner of Income-tax has rightly held that the transfer in question is an indirect transfer made by the petitioner, and the composition application has been rightly dealt with by the Agricultural Income-tax Officer
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