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1996 (10) TMI 135 - AT - Income TaxExtract: .......of closing stock, accounting procedure adopted by the assessee and estimation under s. 145. All these issues have been decided in ITA No. 10/Jab/1994, as such, this appeal has become infructuous and, hence dismissed. 21. In the result, the appeals filed by the assessee and the Revenue and the cross-objection filed by the assessee are all dismissed.
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