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Rectification of mistake u/s 254 - when the Revenue or the Tribunal was modifying or substituting the method of valuation of closing stock of the assessee in a particular year as a necessary corollary, the same methodology would have to be applied for the purpose of computation of the opening stock for that year also. - HC

Income Tax - Rectification of mistake u/s 254 - when the Revenue or the Tribunal was modifying or substituting the metho .....

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