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1992 (12) TMI 92 - AT - Income TaxExtract: ....... the decision of the Supreme Court in A.L.A. Firm s case as authorising the Income-tax Officer to substitute his own estimate of the market value for the value of the closing stock as agreed to by the partners in the dissolution accounts. We have, therefore, no hesitation in confirming the order of the Commissioner(Appeals). The appeal is dismissed
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