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<h1>Delhi High Court Decides Share Valuation for 1981-82, Refers to Precedent, Clarifies Reframing Questions</h1> The High Court of Delhi ruled on the valuation of shares for the assessment year 1981-82. It referred to a previous decision for one question and ... - The High Court of Delhi delivered a judgment regarding the valuation of shares for assessment year 1981-82. The court referred to a previous decision for question 1 and addressed a question referred by the Tribunal for question 2. The court stated that it can reframe questions during a reference hearing if necessary. The petition was disposed of with no costs.