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1988 (1) TMI 354 - ITAT JAIPURExtract: ....... of valuation of closing stock. 18. The next issue in the appeal of the assessee is regarding claim under s. 80J, which has not been pressed by the assessee before us and accordingly it is treated as dismissed for having been withdrawn. 19. In the result, the appeal of the assessee is allowed in part and both the departmental appeals are dismissed.
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