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    <title>Court Rules WIP Value for 2001-02 Must Remain at Rs. 4.94 Crores Despite 2004-05 Declaration.</title>
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    <description>Recognition of income - determination of value of WIP - Merely because assessee has offered the same to tax in A.Y. 2004-05 cannot be a ground to reduce the correct WIP from &amp;#8377; 4.94 crores to &amp;#8377; 3 crores for A.Y. 2001-02. - AT</description>
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      <description>Recognition of income - determination of value of WIP - Merely because assessee has offered the same to tax in A.Y. 2004-05 cannot be a ground to reduce the correct WIP from &amp;#8377; 4.94 crores to &amp;#8377; 3 crores for A.Y. 2001-02. - AT</description>
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