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1993 (9) TMI 7 - SUPREME COURTWhether Tribunal was right in holding that u/s 4(1)(a)(iii), it is the value of the assets which have been actually transferred by the assessee that should be included in the net wealth of the assessee, the transferor, although the form of assets transferred had undergone a change since the date of the transfer, and the value thereof, on the valuation date, is different- asset held neither by the assessee nor by the transferee on the valuation date could prove difficult to be valued.
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