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2013 (12) TMI 664 - ITAT JODHPURSurrender of stock - During the course of survey u/s 133A – Excess stock of Rs. 4,73,155/- was found on physical verification of stock - Held that:- The assessee surrendered the value of stock of Rs. 4,73,155/-. The assessee has clearly calculated the excess stock and has paid taxes thereon – The assessee has also disclosed to that extent in the return of income – Decided in favour of assessee.
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