1992 (4) TMI 30

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..... 4-1992 - Judge(s) : RATNAM., SOMASUNDARAM JUDGMENT The judgment of the court was delivered by RATNAM J. -In these tax case references under section 27(1) of the Wealth-tax Act, 1957, at the i .....

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..... liability while computing the value of unquoted equity shares under rule 1D for wealth-tax purposes?" We find that the common question so referred is governed by the decision reported in Balakrishna .....

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