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    <title>Tribunal Misinterprets Agreement Clauses, Leading to Incorrect Income Assessment of Closing Stock Value by Assessee.</title>
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    <description>Treatment of an amount as income even though the assessee has disclosed the value of goods as part of closing stock - held that:- Tribunal misconstrued the clauses in the agreement to hold that the value of the closing stock had to be treated as income of the assessee.- HC</description>
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      <description>Treatment of an amount as income even though the assessee has disclosed the value of goods as part of closing stock - held that:- Tribunal misconstrued the clauses in the agreement to hold that the value of the closing stock had to be treated as income of the assessee.- HC</description>
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