https://www.taxtmi.com/caselaws?id=26623 The court held that the Tribunal erred in excluding the value of 10 shares transferred by the assessee to his wife. The court found the valuation inadequate and determined that the difference should be included in the assessee's net wealth. The decision favored the Revenue, directing them to bear their own costs due to peculiar circumstances. en-us Fri, 19 Oct 1984 00:00:00 +0530 Sat, 06 Feb 2010 13:50:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26623 The court held that the Tribunal erred in excluding the value of 10 shares transferred by the assessee to his wife. The court found the valuation inadequate and determined that the difference should be included in the assessee's net wealth. The decision favored the Revenue, directing them to bear their own costs due to peculiar circumstances. Case-Laws Wealth-tax Fri, 19 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26623