https://www.taxtmi.com/caselaws?id=22927 The High Court of Delhi disposed of the petition, allowing the petitioner to seek revival if the house value is revised. The valuation of shares on the Bombay Stock Exchange was accepted, considering the Central Board of Direct Taxes Circular and the distance between Bombay and Delhi. The court treated the valuation of shares as a factual matter in this case. en-us Mon, 20 Aug 1990 00:00:00 +0530 Tue, 15 Dec 2009 13:48:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22927 The High Court of Delhi disposed of the petition, allowing the petitioner to seek revival if the house value is revised. The valuation of shares on the Bombay Stock Exchange was accepted, considering the Central Board of Direct Taxes Circular and the distance between Bombay and Delhi. The court treated the valuation of shares as a factual matter in this case. Case-Laws Wealth-tax Mon, 20 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22927