https://www.taxtmi.com/caselaws?id=58585 The Tribunal reversed the AAC's decision and upheld the valuation of shares based on the break-up method under rule 1D, rejecting the yield method proposed by the assessee due to lack of supporting material. The judgment emphasized following the majority view in cases of conflicting High Court decisions and consistency in valuation methods. en-us Mon, 22 Sep 1986 00:00:00 +0530 Mon, 20 Dec 2010 17:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58585 The Tribunal reversed the AAC's decision and upheld the valuation of shares based on the break-up method under rule 1D, rejecting the yield method proposed by the assessee due to lack of supporting material. The judgment emphasized following the majority view in cases of conflicting High Court decisions and consistency in valuation methods. Case-Laws Wealth-tax Mon, 22 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58585