BHARAT HARI SINGHANIA versus COMMISSIONER OF WEALTH TAX
Valuation Invested Equity Shares that propose a uniform break-up for the value of shares of Investment Company or Managing Agency Company Share 1D plus the balance sheet of the Company as a base if the Company is concerned So, the right to choose the Central Board of Direct Taxes, though one of the many popular methods, can offer the simplest method for all the popular issues, so the R1D cream of valuation stability bounds In compliance with other principles and does not deduct the Act's theoretical capital gains tax, The date of assessment of HCC is not in accordance with the date of the Company's balance sheet; the taxpayer's advance is the amount of advance tax paid, if the obligation is part of the Indian Wealth Tax Act, 1957, section 7 (1). (3), 16A, 24 (5), 46 (1), (4) Indian Taxation Rules, 1957, R1D, Explan II, CLS (i) (A) and (E)
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