https://www.taxtmi.com/caselaws?id=70150 The Tribunal concluded that there were no transfers of assets from the assessee to the minors, either directly or indirectly. Consequently, the provisions of Section 64(1)(iv) of the IT Act were deemed not applicable. The appeals were dismissed, and no interference was warranted with the orders of the Appellate Assistant Commissioner (AAC). en-us Wed, 27 Dec 1978 00:00:00 +0530 Thu, 14 Apr 2011 15:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70150 The Tribunal concluded that there were no transfers of assets from the assessee to the minors, either directly or indirectly. Consequently, the provisions of Section 64(1)(iv) of the IT Act were deemed not applicable. The appeals were dismissed, and no interference was warranted with the orders of the Appellate Assistant Commissioner (AAC). Case-Laws Income Tax Wed, 27 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70150