1996 (4) TMI 19

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t, 1957, for the opinion of this Court : "Whether the Tribunal is correct in law in holding that in the valuation of unquoted equity shares, for the purpose of determining the break-up value, provision for taxation should be reduced by the advance tax paid ?" 2. The point for consideration is, in the valuation of unquoted equity shares for the purpose of determining the break-up value, wheth .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X