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1996 (8) TMI 150 - AT - Income TaxExtract: .......the successor-firm on account of valuation of the closing stock of the old firm for the simple reason that the successor-firm is an entirely different entity with different constitution. 15. For the reasons aforesaid, we do not find any substance in the appeal of the assessee, which is hereby rejected. 16. In the result, the appeal stands dismissed
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