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Change in method of valuation of stock - from “lowest price during the year” to the “weighted average cost” formula - So long as the change made by the assessee in his method of accounting is bona fide and amounts to a permanent arrangement to be followed, the Revenue has no cause to complain - HC

Income Tax - Change in method of valuation of stock - from “lowest price during the year” to the “weighted average cost” .....

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