1990 (4) TMI 26

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..... the Income-tax Appellate Tribunal : " 1. Whether the Tribunal was legally correct in upholding the addition made to the closing stock valuation and reject the method of valuation adopted by the assessee of average cost instead of market value ?" We, accordingly, direct the Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, to draw up a statement of the case and refer the aforesaid questi .....

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