Declared value of the jewellery while framing the assessment of Wealth tax - Assessee permitted to use...

Declared value of the jewellery while framing the assessment of Wealth tax - Assessee permitted to use the valuation report given by an approved valuer for a particular year for next four years with appropriate adjustment only for the change in value of metal contained in jewellery. No fault for not including appropriate adjustment/appreciation for the change in value of stones. - AT .....

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