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1983 (12) TMI 48 - HC - Wealth-tax

The High Court of Madras dismissed the tax case petitions regarding valuation of shares for wealth-tax assessment years 1975-76 and 1976-77. The Tribunal found the market value of the shares to be reasonable based on stock exchange quotes and company transactions, rejecting the valuation by the WTO under rule ID of the W.T. Rules.

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