https://www.taxtmi.com/highlights?id=16243 Valuation of stock of spares - The items may be small in nature, may be numerous but each item which is in stores of the assessee is required to be valued - The assessee retains stock of spares for 15 days - additions made by CIT(A) sustained - HC en-us Fri, 06 Dec 2013 11:26:08 +0530 Fri, 06 Dec 2013 11:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=16243 Valuation of stock of spares - The items may be small in nature, may be numerous but each item which is in stores of the assessee is required to be valued - The assessee retains stock of spares for 15 days - additions made by CIT(A) sustained - HC Highlights Income Tax Fri, 06 Dec 2013 11:26:08 +0530 https://www.taxtmi.com/highlights?id=16243