1996 (4) TMI 20

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....g common question of law for the opinion of this Court: "Whether the Tribunal is correct in law in holding that for the purpose of valuation of the share of interest of a partner in a firm under s. 5(1)(xxxii), the value of land and building of the firm should not be excluded ?" 2. A similar question came up for consideration before this Court in CWT vs. D.C. Barley Dharmaraja (1986) 53 CTR ....