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of <h1>ITAT upholds AAC's decision on valuation of unquoted shares, aligning with Bombay HC view</h1> <h3>WEALTH TAX OFFICER. Versus SMT. S. VIJI.</h3> The appeals by the Revenue were dismissed by ITAT MADRAS-A for the assessment years 1982-83 and 1983-84. The Tribunal upheld the AAC's decision on the ... - The appeals by the Revenue were dismissed by the ITAT MADRAS-A for the assessment years 1982-83 and 1983-84. The Tribunal upheld the AAC's decision regarding the computation of value of unquoted equity shares in M/s. T.V. Sundram Iyengar & Sons Ltd., excluding advance tax paid and provision for tax. The Tribunal's decision was in line with the view of the Bombay High Court and previous decisions of Madras Benches.
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