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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Inventories definition under income tax clarifies assets held for sale, in production, or as materials consumed.</h1> Inventories comprise assets held for sale in the ordinary course of business; in the process of production for such sale; and in the form of materials or supplies to be consumed in the production process or in the rendering of services.

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