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1983 (1) TMI 70 - HC - Income TaxExtract: ....... the case, the method adopted by the Tribunal for valuing the cost of the shares for purpose of arriving at the taxable capital gains is correct in law ? For the reasons already stated, our answer to the question of law is in favour of the Department and against the assessee. The assessee will pay the costs of the Department. Counsel s fee Rs. 500.
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