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<h1>Madras High Court Rules on Valuation of Unquoted Equity Shares for Wealth Tax Assessment</h1> The Madras High Court set aside the Tribunal's order in a case concerning the valuation of unquoted equity shares for wealth tax assessment. The Court ... - The Madras High Court considered a case involving valuation of unquoted equity shares for wealth tax assessment. The Commissioner directed evaluation per Rule 1D, but the Tribunal ruled that the yield basis should apply for going concerns. The Court sided with the Revenue, citing a previous Supreme Court decision. The Tribunal's order was set aside in favor of the Revenue. (Case citation: 2002 (10) TMI 785 - MADRAS HIGH COURT)
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