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    <title>1991 (2) TMI 4 - CALCUTTA High Court</title>
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    <description>The High Court remanded the case back to the Tribunal for reevaluation based on the correct legal provisions, emphasizing the application of section 4(1)(b) and rule 2 in determining the value of interest in a firm. The Court directed the Tribunal to adhere to these principles and declined to answer the questions raised. No costs were awarded in this matter.</description>
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