Supreme Court of India
Sevantilal Maneklal Sheth v. Commissioner of Lncome-tax (central), Bombay
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What the Court ordered
We hold that. the High Court has rightly answered the first question against the assessee and this appeal is accordingly dismissed with costs. · R.K.P.S. Appeal dismissed.
Judgment, page 6
From the headnote
i) There is no logical distinction between income arising from the asset transferred to the wife and arising from the sale of
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