In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above
Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)
Dividend Right 56202 53852 3473007 Certificate 9 Hybrid On Shares 1140648 1111439 70486354 Total 1,29,62,840 1,23,75,694 80,10,38,714 20 Indu Bala Porwal, Udaipur Ld. CIT (A) in his order at page 128-129 in Para 25.2 has granted relief on account difference arising on account of market valuation as against cost