2001 (6) TMI 9

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Decisions)<br>Dated:- 6-6-2001<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : R. JAYASIMHA BABU., K. GNANAPRAKASAM. Keyword(s) : Wealth Tax, Valuation Of Assets, Valuation Of Shares JUDGMENT The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le on the concerned valuation date that 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 ....