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1991 (6) TMI 46 - ORISSA HIGH COURTExtract: ......., as already noted, transfer of shares at face value, we are of the opinion that the valuation of the shares at the face value by the assessee as given in his returns was the proper valuation to be accepted and recourse to rule 1D was not justified. We would, therefore, answer the question referred to us in the negative. D. M. PATNAIK J. - I agree.
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