2001 (11) TMI 19

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.... of the respondent for the assessment year 1980-81 are as follows : "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the liabilities in dispute relating to the purchase of cotton shown in the notes to the balance-sheet should also be deducted in determining the value of shares? 2. Whether, on the facts and in the circumstances of th....