2001 (3) TMI 1082

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Full Text of the Document

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....referred for opinion of this court under section 26(1) of the Gift Tax Act, 1958 (hereinafter referred to as Act) by the Tribunal, Delhi Bench C : "Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in adopting the value of the gifted property by rent capitalisation method as against the Valuation Officer under section 15(6) of the Gift Tax Act, 1958 ....