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1989 (5) TMI 95 - ITAT BOMBAY-EExtract: .......High Court which clearly supports the assessee s prayer that the value of shares assessed by the WTO was perfectly correct and this issue should not have been restored to the file of the IAC. 11. In the result, the order passed under s. 25(2) by the CWT for both the aforesaid years is cancelled and the appeals submitted by the assessee are allowed.
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