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1992 (8) TMI 4 - HC - Wealth-taxExtract: .......as also upheld by the Tribunal. Ultimately, the whole question revolves round the method of the valuation to be adopted, in the absence of any specific rule in that regard. We are, therefore, of the view that no referable question of law as such can be said to arise out of the order of the Tribunal. These tax case petitions are dismissed. No costs.
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