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    <title>1991 (3) TMI 3 - CALCUTTA High Court</title>
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    <description>The High Court of CALCUTTA ruled in favor of the Revenue on all issues, including the deduction of estimated notional capital gains tax, consideration of compulsory deposit in net wealth computation, and the inapplicability of Circular No. F. No. 6/8/68-W. T. for jewellery valuation. The court upheld previous decisions and determined that the assessee was not entitled to the deductions and that the circular did not affect the valuation for the assessment years under consideration.</description>
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    <pubDate>Tue, 12 Mar 1991 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=19910</link>
      <description>The High Court of CALCUTTA ruled in favor of the Revenue on all issues, including the deduction of estimated notional capital gains tax, consideration of compulsory deposit in net wealth computation, and the inapplicability of Circular No. F. No. 6/8/68-W. T. for jewellery valuation. The court upheld previous decisions and determined that the assessee was not entitled to the deductions and that the circular did not affect the valuation for the assessment years under consideration.</description>
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      <pubDate>Tue, 12 Mar 1991 00:00:00 +0530</pubDate>
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