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2011 (3) TMI 1595 - AT - Income TaxExtract: .......arding cost of production, mathematical basis for valuation of work in progress, valuation of packing material, quantitative-wise cost of items and difference in two inventories loose significance. Therefore, we are of the view that the learned CIT(A) rightly deleted the addition made by the Assessing Officer. 6. In result, the appeal is dismissed.
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