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    <title>2015 (9) TMI 25 - JHARKHAND HIGH COURT</title>
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    <description>The High Court upheld the deletion of additions by the Commissioner of Income Tax (Appeals) and ITAT, based on a true and full disclosure accepted by the Settlement Commission. The valuation of closing stock was deemed appropriate, and the court found no error in the decisions made, dismissing the Tax Appeal. The court emphasized that the Settlement Commission&#039;s order is final and cannot be questioned, relying on established legal principles and precedents.</description>
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      <description>The High Court upheld the deletion of additions by the Commissioner of Income Tax (Appeals) and ITAT, based on a true and full disclosure accepted by the Settlement Commission. The valuation of closing stock was deemed appropriate, and the court found no error in the decisions made, dismissing the Tax Appeal. The court emphasized that the Settlement Commission&#039;s order is final and cannot be questioned, relying on established legal principles and precedents.</description>
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