1994 (4) TMI 16

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....g question of law for the opinion of this court : " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally justified in holding that rule 1D of the Wealth-tax Rules would not apply in a case where the valuation date of the company and the assessee do not coincide and consequently the rule being only directory the proper method to value the shar....