Court is satisfied that no error was committed by the ITAT in holding that the value Declared in the tax return filed by the Assessees under WTA cannot be taken to be the cost of acquisition in the hands of the Assessees.
Court is satisfied that no error was committed by the ITAT in holding that the value Declared in the tax return filed by the Assessees under WTA cannot be taken to be the cost of acquisition in the hands of the Assessees.
