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Valuation - cash discount = it is always open to the AO to take into consideration those documents and take a decision in the matter. - AO need not restrict himself only with regard to the C-Forms and F-Forms and if the assessee is legally entitled for any other relief then that may be considered - HC

VAT and Sales Tax - Valuation - cash discount = it is always open to the AO to take into consideration those documents a .....

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