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1983 (6) TMI 74 - ITAT JAIPURExtract: ....... of acquisition itself. The balance sheet of the company i.e., Lake Shore Palace Hotel Pvt. Ltd., has also not been filed to admit valuation of the shares under r. 1D of the WT Rules, 1957. In such circumstances, we decline to interfere with the orders of the authorities below and sustain the value. 12. In the result the appeals are partly allowed.
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