1998 (3) TMI 34

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.... referred at the instance of the assessee under section 256(2) of the Income-tax Act, 1961, for the assessment year 1973-74 is whether, on the facts and circumstances of the case, the method adopted by the Tribunal for valuing the cost of the shares in the hands of the assessee for the purpose of arriving at the taxable capital gains is correct in law. The assessee was an investor in shares and h....