2001 (6) TMI 9

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Income Tax
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Judge(s) : R. JAYASIMHA BABU., K. GNANAPRAKASAM. Keyword(s) : Wealth Tax, Valuation Of Assets, Valuation Of Shares JUDGMENT The judgment of the court was delivered .....

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..... should be taken note of for working out the value of the shares and not the subsequent balance-sheets finalised after the valuation date. The assessee is no more. It is, however, unnecessary to issu .....

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