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1990 (8) TMI 84 - HC - Wealth-tax

The High Court of Delhi disposed of the petition regarding the valuation of a house, allowing the petitioner to apply for revival if the house value is revised. The valuation of shares quoted on the Bombay Stock Exchange was accepted based on a Central Board of Direct Taxes Circular, considering the distance between Bombay and Delhi. The court viewed the valuation of shares as a question of fact in the present case.

 

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