TMI BlogDevaluation of stocks and spares - AS-2 - revaluation of certain old inventories which were obsolete and...Devaluation of stocks and spares - AS-2 - revaluation of certain old inventories which were obsolete and non moving items of spares - if based on technical evaluation deduction is duly allowable. - The method of revaluation cannot be faulted for reason of it having been accepted by accounting principle AS-2. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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