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1986 (1) TMI 145 - ITAT CALCUTTA-BExtract: .......It is not the case of the assessee that there is no value at all of the shares held by him. It is needless to say that no recourse should be had to any method of valuation which would render the estimate wide off the mark. The order of the AAC is, therefore, set aside and instead that of the WTO is restored. 9. In the result, the appeal is allowed.
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