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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the addition made by the AO on account of difference in stock valuation, emphasizing consistency in valuation methods. The Tribunal found no grounds to interfere, dismissing the Department&#039;s appeal and affirming the deletion of the addition.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the addition made by the AO on account of difference in stock valuation, emphasizing consistency in valuation methods. The Tribunal found no grounds to interfere, dismissing the Department&#039;s appeal and affirming the deletion of the addition.</description>
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