https://www.taxtmi.com/caselaws?id=8761 The Tribunal upheld its decisions across all issues, rejecting the written down value and balance-sheet figures due to lack of evidence. The reliance on the U.P. Government's valuation was considered appropriate. The assessee was directed to pay the costs of the reference. en-us Wed, 07 Jul 1971 00:00:00 +0530 Wed, 03 Jun 2009 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8761 The Tribunal upheld its decisions across all issues, rejecting the written down value and balance-sheet figures due to lack of evidence. The reliance on the U.P. Government's valuation was considered appropriate. The assessee was directed to pay the costs of the reference. Case-Laws Wealth-tax Wed, 07 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8761