1991 (1) TMI 31

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....6-1-1991<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : K. SHIVASHANKAR BHAT., R. RAMAKRISHNA JUDGMENT The judgment of the court was delivered by K.SHIVASHANKAR BHAT J.-The two questions referred....

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.... 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in coming to the conclusion that it is not necessary to go into the valuation of th....