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1987 (8) TMI 124 - ITAT AHMEDABAD-BExtract: .......this basis the valuation of the shares in hand would be much lower, the method adopted to arrive at the market value is not in doubt. Therefore, on this aspect also there is no reason to infer that there was either concealment or furnishing of the inaccurate particulars once the shares are taken as forming part of closing stock. I therefore, agree.
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