https://www.taxtmi.com/caselaws?id=22582 The Tribunal upheld the valuation of unquoted shares using the yield method, considering past judgments and minimal tax implications. The High Court declined interference due to insignificant tax amounts and the age of assessment years, aiming to avoid unnecessary litigation costs, in line with the principle of proportionality in legal proceedings. en-us Tue, 27 Nov 1990 00:00:00 +0530 Fri, 11 Dec 2009 12:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22582 The Tribunal upheld the valuation of unquoted shares using the yield method, considering past judgments and minimal tax implications. The High Court declined interference due to insignificant tax amounts and the age of assessment years, aiming to avoid unnecessary litigation costs, in line with the principle of proportionality in legal proceedings. Case-Laws Wealth-tax Tue, 27 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22582