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of <h1>High Court directs ITAT to refer closing stock valuation question, rejects second question, partially allows application.</h1> <h3>Badri Prasad Kedar Nath Saraf Versus Commissioner Of Income-Tax</h3> The High Court of Allahabad directed the Income-tax Appellate Tribunal to refer a question on the valuation of closing stock for its opinion. The second ... Accounting The High Court of Allahabad directed the Income-tax Appellate Tribunal to refer a question regarding the valuation of closing stock for its opinion. The second question proposed was rejected as not fit for reference. The application was allowed in part with no order as to costs. (Case citation: 1990 (4) TMI 26 - ALLAHABAD High Court)
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