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of <h1>High Court rejects Revenue's application on Hindu undivided family property valuation.</h1> <h3>Controller Of Estate Duty Versus Ram Saran Das</h3> Controller Of Estate Duty Versus Ram Saran Das - [1987] 163 ITR 718 The High Court of Allahabad rejected the Revenue's application for reference regarding the valuation of Hindu undivided family property for estate duty and wealth-tax purposes. The Tribunal's decision was upheld as the valuation was found to be the same for both taxes, and the High Court cannot reappreciate the evidence on valuation. The reference was consequently rejected.
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