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1967 (4) TMI 27 - HC - Income TaxAssessee`s wife purchased share of D out of funds provided by assessee. D sold the concern to B and assessee got the shares of B in lieu of shares of D - held that dividend income, on shares of the B, belonging to the assessee`s wife is assessable in the hands of the assessee under s. 16(3)(a)(iii)
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