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1988 (8) TMI 90 - HC - Income Tax
Extract:
.......s of the assessee in adopting the change in the method of valuation and the same had been followed in the subsequent years also and this finding has been reiterated by the Tribunal. These findings and the position of law as set out above will reveal that the contentions raised by the Revenue have to fail and the view of the Tribunal has to prevail.