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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>High Court upholds Tribunal decision on share valuation for wealth tax assessment years</h1> The High Court of Madras dismissed the tax case petitions regarding the valuation of shares for wealth-tax assessment years 1975-76 and 1976-77. The ... Reference, Wealth Tax The High Court of Madras dismissed the tax case petitions regarding valuation of shares for wealth-tax assessment years 1975-76 and 1976-77. The Tribunal found the market value of the shares to be reasonable based on stock exchange quotes and company transactions, rejecting the valuation by the WTO under rule ID of the W.T. Rules.

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