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1996 (4) TMI 20

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..... ct in law in holding that for the purpose of valuation of the share of interest of a partner in a firm under s. 5(1)(xxxii), the value of land and building of the firm should not be excluded ?" 2. A similar question came up for consideration before this Court in CWT vs. D.C. Barley Dharmaraja (1986) 53 CTR (Mad) 455 : (1986) 158 ITR 369 (Mad) : TC 65R.124 wherein this Court held that having reg .....

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