1996 (1) TMI 74

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....ssment year 1975-76 to this court for its opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that in working out the fair market value of the assets for their inclusion in the assessee's net wealth under the Wealth-tax Act, 1957, deduction cannot be allowed of the estimated notional capital gains tax in the event of the sale of those as....