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2001 (1) TMI 2 - SCH - Wealth-taxWhether Tribunal was right in law in holding that for purposes of computation of the intrinsic value of unquoted shares u/r 1D, the amount of advance tax paid by the company and shown on the assets side of the balance-sheet should not be deducted from the tax payable in determining whether the provision for tax was in excess over the tax payable with reference to the book profits in accordance with the law applicable thereto - question is answered in favour of the Revenue
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