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1999 (5) TMI 44 - AT - Income TaxExtract: .......m the same. But we direct the AO to calculate the value of 80.550 gms. at the prevailing rate of Dharam Kanta receipt dt. 5th Aug., 1983 and to make necessary addition. 11. In the result, the appeal in ITA Nos. 4524, 4525, 4526(Del)/1999 and 3198(Del)/1993 are allowed for statistical purposes and appeal in ITA No. 4527(Del)/1991 is allowed in part.
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