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1976 (12) TMI 22 - HC - Wealth-taxExtract: ....... applicable to those authorities. For the reasons stated above our answer to the question referred is The Tribunal was not justified in approving the assessee s method of valuation in respect of unquoted shares which was not in accordance with rule ID of the Wealth-tax Rules. The department shall be entitled to its costs which we assess at Rs. 200.
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