Bench: Shri V. Durga Rao, Hon’Ble & Shri K.M. Roy, Hon’Ble Accountant, Member
237/-. The aggregate of aforesaid two sums computes to Rs. 3,06,94,245/- as shown in balance sheet. Number of shares in aggregate purchased are 2423171 shares which are tallied with shares held in the name of appellant as observed in annual return. Investment in shares in value and number of shares is accepted in assessment framed