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    <description>The tribunal appointed an Independent Valuer to determine the fair value of shares of a company for shareholding division. After a dispute arose regarding a valuation error related to Jantri rates, the tribunal directed the parties to submit sealed offers for the higher offeror to buy back shares, leading to an amicable resolution. The judgment underscores the significance of fair valuation in resolving disputes and fostering amicable solutions in shareholding matters.</description>
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