Adjustments in the value of an asset not disclosed in the balance sheet

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..... ion rule 2C it was read as under : The value of an asset not disclosed in the balance sheet shall be taken to be ( a ) in the case of a debt due to the assessee, the amount due to the assessee under that debt and where such amount or part thereof has been allowed as a deduction under clause ( vii ) of sub-section (1) of section 36 of the Income-tax Act, 1961, in computing the .....

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