https://www.taxtmi.com/caselaws?id=21423 The court ruled in favor of the assessee, confirming that the Tribunal's method of valuing unquoted shares, including deductions for pension and gratuity liabilities, was correct. The court aligned with the principles outlined in CBDT Circular No. 332A and relevant case law, finding no issues with the Tribunal's decision. There were no costs awarded, and Ajit Kumar Sengupta J. concurred with the judgment. en-us Thu, 11 Jul 1991 00:00:00 +0530 Tue, 24 Nov 2009 12:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21423 The court ruled in favor of the assessee, confirming that the Tribunal's method of valuing unquoted shares, including deductions for pension and gratuity liabilities, was correct. The court aligned with the principles outlined in CBDT Circular No. 332A and relevant case law, finding no issues with the Tribunal's decision. There were no costs awarded, and Ajit Kumar Sengupta J. concurred with the judgment. Case-Laws Wealth-tax Thu, 11 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21423