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1996 (11) TMI 473 - HC - Income TaxExtract: .......cordance with the decision of this Court cited supra, we consider that there is no infirmity in the order passed by the Tribunal in each of the assessee's cases in the matter of ascertaining the value of the original shares as well as the bonus shares. Accordingly, we answer the references in the affirmative and against the assessees. No costs.
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