2001 (6) TMI 9

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....r>- - -<br>Income Tax<br>-<br>Judge(s) : R. JAYASIMHA BABU., K. GNANAPRAKASAM. Keyword(s) : Wealth Tax, Valuation Of Assets, Valuation Of Shares JUDGMENT The judgment of the court was delivered b....

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....should be taken note of for working out the value of the shares and not the subsequent balance-sheets finalised after the valuation date. The assessee is no more. It is, however, unnecessary to issue....