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<h1>High Court Orders Tribunal to Refer Valuation Questions on Unquoted Shares</h1> The High Court directed the Tribunal to refer common questions of law on the valuation of unquoted equity shares under the Wealth-tax Act, following the ... Wealth Tax, Valuation Of Unquoted Equity Shares, Question Of Law, Precedents The High Court of Madras directed the Tribunal to refer common questions of law regarding valuation of unquoted equity shares under the Wealth-tax Act, based on the decision in Bharat Hari Singhania v. CWT [1994] 207 ITR 1 (SC). The Tribunal had initially rejected the reference application, but the High Court found that the questions were referable.
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