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2002 (2) TMI 18 - RAJASTHAN HIGH COURT"1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the market value of the property 'Himmanshu Bhawan' should be determined by applying a multiple of ten to the net annual value? - 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in allowing a deduction of Rs. 50,000 from the fair market value of 'Himanshu Bhawan' on account of declaration made by the assessee under section 3(l) read with section 13 of the Voluntary Disclosure of Income and Wealth Act, 1976?" - we answer both the questions in the affirmative, i.e., in favour of the assessee and against the Revenue.
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