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2005 (7) TMI 92 - HC - Income TaxExtract: .......by the assessee should not be disturbed. Therefore, the same method adopted in the year under consideration for valuing the stock, as has been adopted in the previous years, cannot be said to be unjustified. In the facts and circumstances, we answer the question referred to us in affirmative, i.e., in favour of the assessee and against the Revenue.
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