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2002 (6) TMI 600

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....llowing question is referred for our opinion in respect of the assessment year 1982-83 : "Whether, the Tribunal is right in law and on facts in directing the GTO to apply the yield method as against applying rule 1D of Wealth-tax Rules, 1957 by the GTO for valuing the unquoted equity shares gifted by the assessee ?" 2. Mr. Tanvish Bhatt the learned counsel appears for the revenue. Though ser....