https://www.taxtmi.com/caselaws?id=176887 The tribunal dismissed the revenue's appeal on closing stock valuation and allowed the assessee's cross objection for reevaluation of the addition in the capital account. The judgment emphasized consistency in valuation methods and the importance of providing proper opportunities for the assessee to present evidence. en-us Mon, 23 Sep 2013 00:00:00 +0530 Mon, 28 Nov 2016 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176887 The tribunal dismissed the revenue's appeal on closing stock valuation and allowed the assessee's cross objection for reevaluation of the addition in the capital account. The judgment emphasized consistency in valuation methods and the importance of providing proper opportunities for the assessee to present evidence. Case-Laws Income Tax Mon, 23 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176887