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1964 (11) TMI 6 - SC - Income TaxWhether the deed, Annexure " B " aforesaid, amounted to a transfer of assets to the three minor children aforesaid so as to attract the provisions of section 16(3) (a)(iv) of the Income-tax Act ? Held that:- There was no direct or indirect transfer of assets to the minor children by the assessee within section 16(3)(a)(iv). Appeal dismissed.
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