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1987 (11) TMI 96 - ITAT AHMEDABAD-AExtract: .......les. The absence of the stock register according to the assessee does not assume importance since whatever is verifiable form the stock register can be so done from other records maintained by him and which were furnished to the ITO in the course of the assessment proceedings. 8. We accordingly uphold the order of the CIT(A) and dismiss the appeal.
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